DAI DIN CONG BO THONG TIN PHO TONG GIAM DOC

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CONG BO THONG TIN TREN CONG THONG TIN DIN TU CY BAN CHUNG ICHOAN NHA NU'OC

Kinh ty Ban Chting Ithoin Nhl Nut

COng ty ma cluing Ichodn

Dia chi tru set chinh

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Dia chi

Dien thoai

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NOi dung c8ng bb thong tin: Bao cao tài chinh da dugc kiam than cho !tam tai chinh 2018.

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Chang toi xin cam ket cac thong tin dugc ding bó tren day la dung sin s that Nth hoan toan

chiu trach nhiem tnrec phap luat v nen dung cac thong tin A' c6ng ba.

Cong ty C6 Oki Da óc Sacom

Bac) cao tai chinh

Cho nam tei chinh ket thec ngey 31 theng 12 nam 2018

C6ng ty C6 phAn Dia 6c Sacom

MyC LliC

Th6ng tin chung

Bao cao cua Ban Tong Giam doe

Trang

1

2

Bao cao kiem toan a lap 3 -4

Bang can dOi toan 5 - 6

Bao cao ket qua hot dOng kinh doanh 7

Bao cao luw chuyen Wen te 8 -9

Thuyet minh bao cat) tai chinh 10 - 31

Cong ty C6 phAn Dia 3c Sacom

THONG TIN CHUNG

CONG TY

COng ty CO phhn Dia Ac Sacom ("Ceng ty") la met cOng ty c6 phhn dupe thanh lap theo Lust Doanh nghiep cOa Viet Nam theo Gihy Chtimg nhan Sang k Kinh doanh ("GCNDKKID") so 4703000566 do SO' K6 hosch va Du ttr Tinh Eking Nai cap ngay 7 thang 7 nam 2008, \fa cac GCNDKKD dieu chinh.

Hoat dOng kinh doanh chinh trong nam hien tel caa C6ng ty la du kr, kinh doanh va cho thue bht dOng san.

Gang ty c6 try so• chInh clang k9 tai Khu cOng nghiep Bien Hem I, Phutng An Binh, Thanh ph6 Bien Heap Tinh Deng Nai, Viet Nam.

HOI SONG QUAN TR!

Cac thanh vien HOi eking Quail tri trong nam ve vao ngay lap bao cao nay nhu, sau:

Ong Phtrang Xuan Tim( Ong Sao Ngoc Thanh Ong Pharn Ngoc TOng Ong Then Viet Anh Ong Phtrang Quec Vfnh Ong Trhn Anh Wang Ba Nguyen Thu Hhng

Chi) tich ChO tich Thanh vien Thanh viOn Thanh vien Thenh vien Thanh vien

PO nhiem ngay 6 thang 7 nam 2018 nhiem ngay 6 thang 7 nam 2018

PO nhiem ngay 17 thong 7 nam 2018 be nhiem ngay 17 thang 7 narn 2018 ifs nhiem ngay 17 thang 7 narn 2018

BAN KIS SOAT

Cac thanh vier) Ban kiem soat trong nam va vao ngay lap Pao cao nay nhu, sau:

Ong Nguyen Thanh Xuan Ong Mai Thanh Sun Ong Trhn Sang Thirc Ong Nguyen Nam Ong VO Quang Vinh Ong V6 Le Duy Dirc

Trutng Ban Tn.rerng Ban Thanh vien Thanh vien Thanh vien Thanh vien

be nhiem ngay 17 thang 7 nam 2018 nhiem ngay 30 thang 6 nem 2018

be nhiem ngay 14 thang 4 nam 2018 PO nhiem ngay 17 thang 7 nam 2018 tip nhiem ngay 14 thang 4 nam 2018 to' nhiem ngay 30 thang 6 nam 2018

BAN TONG GiAm e6c

Ban Tong Clam dec trong nam va vao ngay lap Pao cao nay la:

Ong Phuting Quec Vfnh Ong Phpm Ngpc TOng Ong HO Bach Thao 13a Chung Thi Kieu Ngan

Tong Giam dec Tong Clam doc Phe TOng Giam d6c Ph6 Tang Clam dec

PO nhiem ngay 8 thang 8 nam 2018 to' nhiem ngay 8 thang 8 nam 2018

NGUtil DAI DIEN THEO PHAP LUAT

Nguti dai dien theo phap luat ctia C6ng ty trong nam va vao ngay lap bao cao nay la:

Ong Phusang Quec N./1'1h

be nhiem ngay 8 thang 8 nam 2018 Ong Priam Ngoc TOng

to, nhiem ngay 8 thang 8 nam 2018

KIEM TOAN VIEN

C6ng ty Trach nhiern Hrru hpn Ernst & Young Viet Nam la cOng ty kiem toan cho Cong ty.

at Ban Tong Clam dOc:

Cong ty CO phAn Dia óc Sacom

BA° cAo COA BAN TONG GANA sOc

Ban Tong Giam dift Gang ty Co phan Dia Oc Sacom ("Gang ty") trinh bay bac) cao nay vá bao cao tai chinh cüa COng ty cho nam tai chinh ket thac ngay 31 thang 12 nam 2018.

TRACH NHIE:1111 GOA BAN TONG GIAM DOC 961 Vol BAO CAO TAI CHiNH

Ban Tong Glary doc chit' trach nhiem dam bao bac cao tai chfrth cho *rig nam tàl chfnh phan anh trung thoc va hop 19 tinh hinh tai chinh, ket qua hoat deng kinh doanh ye tinh hinh chuyen tien tØ cüa Cang ty trong nam. Trong qua trinh lap bao cao tai chfnh nay, Ban Tong Gam d6c ear) phai:

loa ch9n cac chfnh sach ke toan thfch hop va áp dung cac chfnh sach nay met cach nhat quan;

thoc hien cac danh gia vá utt tfnh met cach hop 19 vá than tong;

nett re cac chuan moc ke than áp citing cho C6ng ty c6 duct tuan 1110 hay khOng vá Mt ca nherng sal tech tong yeu so vai nrang chuan moc nay dã duct trinh bay vá giai thfch trong bao cao tai chinh; va

lap bac) coo tai chinh ten ca se' nguyen Mc hoet clang lien tyc tr& trutng hop khOng the cho rang Gang ty Se tiep tuc hopt Ong.

Ban Tang Gam d6c chiu trach nhiem dam bao viec cac so sach ke toan thfch hop Cfuvc girt, de phan anh tinh hlnh tai chinh cUa Gang ty, vai mat de chinh xac hop 19, tai bat k9 then diem nao va dam bao rang cac so sach ke toan titan thii v61 che de ke toan aa &rot ap dyng. Ban TOng Gam dec cOng chiu trach nhiem ye viec quan 19 cac tai san cüa COng ty \it do d6 phai thoc hien cac bien phap thfch hop de ngan chan vá phat hien cac hanh vi gian lan \fa nhirng vi phpm khac.

Ban Tong Clam d6c cam ket dã tuan 910 nhOng yeti eau neu ten trong viec lap bao ctho tai chinh kern theo.

GONG 136 CCJA BAN TONG GIAM DOC

Theo 9 kien ctla Ban Tong Clam d6c, bao cao tai chfnh kern theo phan anh trung thoc vá hqp19 tinh hinh tai chInh cüa COng ty vao ngay 31 thang 12 nam 2018, kat qua hopt Ong kinh doanh vá tinh hinh Itzu chuyen ben te cho nam tai chinh ket th0c ming ngay ph0 hop vol cac Chu& moc ke toan Viet Nam, Che de ke than doanh nghiep Viet Nam vá cac quy dinh phap 19 c6 lien quan den viec lap vá trinh bay bao cao tai chinh.

Thanh ph6 HO Chi Minh, Viet Nam

Ngay 25 thang 2 nam 2019

4,

2

EY Building a better working world

Ernst & Young Vietnam Limited 20th Floor, Bitexco Financial Tower 2 Hai Trieu Street, District 1 Ho Chi Minh City, S.R. of Vietnam

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BAO CAO KIEM TOAN DOC LAP

Kinh Cluy C6 clang ctia Citing ty Co phan Dia 6c Sacom

Chung tei de kiern man bao cao tei chinh kern theo cOa COng ty CO phan Dia Oc Sacom ("COng ty") duct IPp ngay 25 thdng 2 nam 2019 va Woo trinh bay tip trang 5 den trang 31, bao gam bang can deti ke toan yao ngay 31 thang 12 nam 2018, bao tho ket qua hopt dOng kinh doanh, va bao cao Ityu chuyen tien te cho nam tai chinh ket thOc ding ngay va cat thuyet minh bao cao thi chinh kern theo.

Trach nhiam cOa Ban rang Giam d6c

Ban Tong Gam d6c Gang ty chiu trach nhiem ye viec lap va trinh bay trung thoc va hoply bao cao tai chinh cOa Gang ty theo thc Chuan mix ke toan Viet Nam, Che dO Ice toan doanh nghiep Viet Nam va cac quy dinh phaply cO lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhiern ye kiem soat mai IDO ma Ban Tong Gam tick xac dinh la chn thiet de dam bat cho viec lap va trinh bay bao tho tai chinh khaing c6 sai sot trong yeu do gian Ian hoc nhhm Ihn.

Trach nhi•m cOa Mem toan vier;

Tthch nhiem cOa chUng to' là duth ra9 kien ye bao cao tai chfnh doa ten ket qua cOa cuOc kiem toan. Chting t6i da tien hanh kiem toan theo cac Chuan moc kiem toan Viet Nam. Cac chuan moc nay yeti thu chOng tOi tuan thO chuen nye va calc quy dinh ye dao din nghe nghiep, lap ke hopch va thtyc hien cuOc kiem toan de dat duct so darn bao hop ljr ye viec lieu bao cao tai chlnh cOa COng ty to con sai sot tong yeu hay khang.

Gang viec kiem toan bao gam thoc hien cac thO tyc nham thu thap cac bang chirng kiem toan ye cac sa liau Ye thuyet minh tan bac) tho tai chfnh. Cac thO tyc kiern toan &roc loa chon doa ten xet doen cQa kiem toot' vien, bao gam danh gia rUi ro cO sal sat tong yeu trong bao cao tai chInh do gian Ian hoc nham ten. Khi thoc hien denh gia cat rill ro nay, kiem toan vien de xem xet kiem soat nOi bO cOa C6ng ty lien quan den viec lap va trinh bay bao cao tai chit-1h trung thoc, hop 19 nham thiet ke cac dm) tyc kiem toan phO hot voi finh hlnh thoc te, tuy nhien kheng Main mysdfch &pa ra 9 kien ye hieu qua cOa kihrn soat nO1130 cOa Gong ty. COng viec kiem toan cOng bao gorn danh gia tf nh thfch hop cOa cac chfnh sach ke toan &roc ap dyng va tint) hop 19 cOa cac vet tfnh Ice toan cOa Ban Tong Giam dec cOng nhty danh gia viec trinh bay tong the bao tho tai chEnh.

Chang t6i tin tutng rang cac bang chi:mg kiem toan ma chtIng tOi dá thu that) duct la dhy dO va thfch hop de lam co' see cho 9 kien kiem toan cOa chang tat.

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Dvang Thi N Kiem tothn \nen GiAy CNIDKHN kiem toan SO: 3796-2016-004-1

EY Building a better working world

?Wen ctha Kim toan vien

Theo y kien cüa chting tOi, bao cao tai chinh dã phan anh trung thqc Va hqply, ten cac khra earth tong yeu, tinh hlnh tai chinh cua C6ng ty yao ngay 31 thang 12 nam 2018, cOng nhus ket qua hoat Clang kinh doanh ya tlnh hlnh kru chuyen ten te cho narn tai chinh ket thOc cOng ngay, phi) help vài cac ChuAn mqc Re toan Viet Nam, Che de Re toan doanh nghiep Viet Nam ya cac quy dinh phap19 Co lien quan den yiec lap ya trinh bay bao coo tai chinh.

tong Trach nhiem HCru h

• ung Viet Nam

()gal 1 goo

ONG TV TRACH NHIEM HOUHO

ERNST & YOU W A

WATS% Ph . ottit. M dee Gray CNETKHN kiem toan SO: 0426-2018-004-1

Thanh phO HO Chi Minh, Via Nam

Ngay 25 thang 2 nam 2019

PT, St

4 A member firm of Ernst & Young Global Limited

Gong ty C6 phArl Dia 6c Sacom

B01-DN

BANG CAN DOI KB TOAN vac) ngay 31 thang 12 nam 2018

VND

ma s6 TA! SAN Thuyet minh s6 nu& nam s6 diu nam

100 A. TAI SAN NGAN HAN 497.573.893.092 535.441.389.721

110 L Tien va cac khoan tulang ..i diming tten 4 45.527.054.757 28.296.646.300

111 1. Tien 25.527.054.757 19.141.396.300 112 2. Cac khogn tuang (Strang tien 20.000.000.000 9.155.250.000

130 IL Cac khoan phai thu ngin Nil 172.927.731.228 221.603.957.391 131 1. Phai thu nggn hpn dm

khach hang 5 104.476.882.423 91.533.965.920 132 2. Tra trutc cho nguti ban

ngan hpn 6 12.604.495.006 6.875.067.219 135 3. Phai thu ye cho vay Nen hpn 7 10.440.000.000 86.440.000.000 136 4. Ph& thu ngen hpn khac 8 45.406.353.799 36.754.924.252

140 III. Hang Mn kho 9 268.457.233.994 270.087.021.192 141 1. Hang ton kho 268.457.233.994 270.087.021.192

150 IV. Th i san ngan On khac 10.661.873.113 15.453.764.838 151 1. Chi phi tra but nggn hpn 208.227.939 73.414.993 152 2. Thue GTGT dinc khgu tilt 15 10.453.645.174 15.380.349.845

200 B. TAI SAN DAI HAN 70.052.742.982 94.094.620.034

210 I. Coo khoan ph& thu dai ban 30.720.541.462 66.727.170.437 211 Phai thu clai hpn dm

khach hang 5 26.151.900.862 62.090.158.544 216 Phai thu clai Ilan khac 8 4.568.640.600 4.637.011.893

220 IL Tel sat? c6 dinh 11 1,870.497.626 948.545.101 221 1. Tai sari có tfinh heru hinh 1.870.497.626 948.545.101 222 Nguyen gia 3.265.740.909 2.028.240.909 223 Gia tri khau hao lay kg (1.395.243.283) (1.079.695.808)

230 III. Bdt dOng san ddu Os 12 1.402.990.529 1.469.799.605 231 1. Nguyen gia 1.670.226.833 1.670.226.833 232 2. Gia tri khgu hao ley Ice (267.236.304) (200.427.228)

260 IV. Tai san dai hen khan 36.058.713.365 24.949.004.891 261 1. Chi phi tra trut dal hpri 10 36.058.713.365 24.949.004.891

270 TONG GONG TAI SAN 567.626.636.074 629.535.909.755

C6ng ty CO ph6n Da 6c Sacom

BANG CAN DOI IKE TOAN Map theo)

111 vao ngay 31 thang 12 nam 2018

B01-DN

VND

Ma s6 NGUON VON Thuyet minh S6 cif& nam S6 d'au nam

300 C. N9 PHA! TRA 117.209.981.799 204.248.539.392

310 L Ng ngdri On 116.742.841.199 136.683.402.886 311 1. Phai tra nguti ban ngan han 13 22.828.975.447 4.540.923.237 312 2. Nguti mua tra tien trutc

ngan hpn 14 14.726.834.583 15.603.093.685 313 3. Thue va cite khoan phai Op

Nha nutc 15 8.972.184.523 5.070.497.422 314 4. Phai tra nguti lao Ong 3.752.592.570 2.432.069.287 315 5. Chi phi pile' tra ngen hpn 16 32.043.636.987 2.009.561.430 318 6. Doanh thu chua thut hien

ngen han - 32.727.272 319 7. Phai tra ngen han khac 17 16.184.140.242 21.255.797.584 320 8. Vay ngan han 18 17.997.366.036 85.483.915.158 322 9. Quit khen thuong, phOc lei 237.110.811 254.817.811

330 II. Nq clai hpn 467.140.600 67.565.136.506 331 1. Phai tra nguti ban clai han 13 220.000.000 7.319.220.713 337 2. Phai tra dal hpn khac 17 247.140.600 50.762.000.666 338 3. Vay dal han 18 9.483.915.127

400 11 VON CHO SO HOU 450.416.654.275 425.287.370.363

410 I. Vim chi] so, him 19 450.416.654.275 425.287.370.363 411 VOn 05 phan 402.236.090.000 402.236.090.000 411a - C6 phi6u ph6 thOng a)

quy6n bleu guy& 402.236.090.000 402.236.090.000 418 Qu9 CI& tu phat then 609.934.999 609.934.999 421 Lai nhuan sau thue chusa

phan ph& 47.570.629.276 22.441.345.364 42/a - Lvi nhup sau thu6 chva

phan ph6i lay ke den cu6i nam ththc 1.292.166.969 -

421b - Lvi nhuOn sau thu6 diva phan ph6i nam nay 46.278.462.307 22.441.345.364

440 TONG CONG NGUON VON 567.626.636.074 629.535.909.755

Ha Thi Kim Thoa Chung Thi Kieu Ngan Nguti lap Ke toan truomg

Ngay 25 thang 2 nam 2019

6

u6c Vinh am d6c

C6ng ty CO phAn Dia 6c Sacom

602-DN

BA° CAO KET QUA HW BONG KINH DOANH cho narn tai chinh kat thuc ngay 31 thang 12 nam 2018

VND

Ma so CHI TIEU Thu* minh Nam nay Nam Mirk

01 1. Doanh thu ban hang va cung cap dich vy 20.1 491.396.191.587 261.807.104.469

02 2. Cac khoan giam trip doanh thu 20.1 (10212.867.442) (6.731.347.500)

10 3. Doanh thu thuan ve ban hang va cung cap dich vy 20.1 481.183.324.145 255.075.756.969

11 4. Gia v6n hang ban va dich vy cung cap 21 (358.615.390.875) (212.858.926.476)

20 5. Lc,' nhuan Op v6 ban hang va cung cap dich vy 122.567.933.270 42.216.830.493

21 6. Doanh thu hoot Ong tai chinh 20.2 3.057.124.527 19.289.502.535

22 7. Chi phi tai chinh 22 (5.262.177.767) (13.672.785.497) 23 Trong do: Chi phi lai vay (4.843.555.152) (13.601.800.947)

25 8. Chi phi bin hang 23 (51.713.554.827) (10.205.412.338)

26 9. Chi phi quail 19 doanh nghi6p 23 (10.467.692.515) (8.020.534.688)

30 10. Lcii nhuan thuan ter hot Ong kinh doanh 58.181.632.688 29.607.600.505

31 11. Thu nhap khac 24 1.302.533.391 1.026.211.124

32 12. Chi phi khac 24 (1.432.053.003) (1.785.262.497)

40 13. 126 khac 24 (129.519.612) (759.051.373)

50 14. T6ng Icei nhuin ka. toan Mit thui 58.052.113.076 28.848.549.132

51 15. Chi phi thuo TNDN hiOn hanh 25.1 (11.773.650.769) (6.407.203.768)

60 16. Lqi nhuan sau thui TNDN 46.278.462.307 22.441.345.364

70 17. Lai co, ban tren c6 phiou 19.5 1.151 529

71 18. Lai suy giam trill c6 phi6u 19.5 1.151 529

4/—

Ha Thi Kim Thoa Chung Thi Kieu Ngan Nguti lap Ka toan trutng

Ngay 25 thang 2 narn 2019

Gong ty CO plman Dia 6c Sacom

B03-DN

BAo CAO LU'U CHUYEN TIEN T cho nam tai chinh ket thtic ngay 31 thang 12 nam 2018

VND

ma s6 CI-11T1EU Thuyet minh Nam nay Nam &vac

I. LU'U CHUYEN TIEN TO' HOST BONG KINH DOANH

01 Tang lqi nhuAn Ice toan trtrefc thue 58.052.113.076 28.848.549.132 Dieu chinh cho cac khoen:

02 KhAu hao tai san c6 dinh tau hinh va bAt dOng san deu tu 11,12 382.356.551 882.382.635

05 Lai tii, hoat dOng ethu hi, (3.188.240.374) (31.080.836.677) 06 Chi phi Jai vay 22 4.843.555.152 13.601.800.947

08 LoTi nhuOn to' hoat Ong kinh doanh buoy thay del von km dOng 60.089.784.405 12.251.896.037

09 Giam cac khoan phai thu 9.222.841.671 44.716.176.601 10 Giam hang thn kho 1.629.787.198 115.872.901.774 11 Clam cac khoan phai tra (14.397.974.712) (83.218.211.467) 12 Tang chi phi tra trutc (11.955.819.502) (16.068.605.771) 14 Tien lai vay eta tra (3.621.584.467) (13.077.141.632) 15 Thue thu nhap doanh nghiep da nOp (8.133.448.884) (5.336.207.945) 17 Tien chi khac cho host dOng

kinh doanh (1.003.510.000) -

20 Ltru chuyOn flan than tip hoat Ong kinh doanh 31.830.075.709 55.140.807.597

II. LU'U CHUYEN TIEN TO' HOAT DONS eAu TV

21 Tien chi de mua sAm tai san c6 dinh (1.237.500.000) (71.850.000) 22 Tien thu do thanh19 tai san c6 dinh

vá cac tai san dai han khac - 23.565.963.636 23 Tien chi cho vay (26.000.000.000) (8.300.000.000) 24 Tien thu hei cho vay 101.000.000.000 91.860.000.000 27 Tien thu lai cho vay 7.574.958.512 19.149.740.643

30 LLPU chi.* hit' than tir hot dOng dau ttr 82.337.458.512 126.203.854.279

III. LU'U CHUYEN TIEN TO' HOA, T DONG TAI CHiNH

33 Tien thu ter di vay 63.719.169.715 179.242.722.676 34 Tien tra no gem vay (140.689.633.964) (319.429.618.854) 36 CO hit da tra cho chase/ him 19.3 (19.966.661.515) (22.622.261.564)

40 Ltru chuyan tren thuan sir dung vao hot Ong tai chinh (96.937.125.764) (162.809.157.742)

8

Ha Thi Kim Thoa Chung Thi Kieu Ngan Nguti lap Ke toan trutng

Ott& VTnh Giarn deo

Ngay 25 thang 2 nam 2019

Cong ty CO phAn Dia óc Sacom

BAO CAO LU'U CHUYEN TIEN TE (trep theo) cho nam tai chinh kel t thk ngay 31 thang 12 nam 2018

B03-DN

VND

Ma so CHI TIEU Thuyat minh Nam nay Nam Milk

50 Ltpu chuy6n ti6n va twang &rang ti'en thuan trong num 17.230.408.457 18.535.504.134

60 Tin va twang &rang tin au nary' 28.296.646.300 9.761.142.166

70 Tin va twang throng tin cuoi 'tam 4 45.527.054.757 28.296.646.300

im

Cong ty 06 phan Dia óc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINH vao ngay 31 thang 12 nam 2018 va cho nam tai chInh ket th0c ceng ngay

THONG TIN VE GONG TV

Gong ty Co Oar; Da óc Sacom ('COng ty") là met cOng ty có phan &roc thanh lap theo Lust Doanh nghiep dm Viet Nam theo Gray Chirng nhan Dang k9 Kinh doanh ("GCNDKKD") se 4703000566 do So Ke hoach va Tinh Deng Nai cep ngay 07 thang 07 nam 2008, va cac GCNDKKD dieu chinh.

Moat dOng kinh doanh chink trong nam hien WI dm Clang ty la (Mu tty, kinh doanh và cho thue bat dOng san.

COng ty c6 try ser chfnh clang k9 tai Khu cang nghiep Bien H6a 1, Phoang An Binh, Thanh ph6 Bien Ha& Tinh Ding Nai, Viet Nam.

SO loong nhan vien cüa Clang ty tai ngay 31 thang 12 nam 2018 la 46 (ngay 31 thang 12 nam 2017: 62).

ca Sel TBiNH BAY

2.1 Chu'en mit tea Chd d Ite toan ap dyng

Bao cao tai chfnh cüa COng ty &roc trinh bay bang sling Viet Nam ("VND") 00 hop voi CM c10 ke toan doanh nghiOp Viet Nam ye cac Chun moc ke toan Viet Nam do BO Tai chInh ban hanh theo:

Quyet dinh sO 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bon Chuan moc ke toan Viet Nam (DO 1);

Quyet dinh se) 165/2002/Q5-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chuan moc ke toan Viet Nam (Dot 2);

Quyet dinh s6 234/2003/0013TC ngay 30 thang 12 nam 2003 ye viec ban hanh sau Chuen moc ke toan Viet Nam (Oct 3);

Quyet dinh se) 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chun moc ke toan Viet Nam (Dot 4); va

Quyet dinh se) 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bOn Chuan moc ke toan Viet Nam (Dot 5).

Theo d6, bao cao tai chit:1h &roc trinh bay kern theo va viec sir dyng cac bao ea° nay kh6ng dgnh cho cac clai tuong khOng duct cung cap cac theng tin ye cac th0 tyc ve nguyen tac va triangle ke toan ti Viet Nam va han nem khOng &roc ch0 dinh trinh bay tinh hinh tai chfnh, ket qua hoet dOng kinh doanh vá chuyen lien te theo cac nguyen tec ve thong 10 ke toan dorm chap nhan rOng rai cac mac va lanh thO khac ngoai Viet Nam.

2.2 Hinh there s6 k6 toan ãp dyng

Hlnh thin se) ke toan ductc áp dung cQa C6ng ty la Nhat k9 chung.

2.3 Kfr Ice toan nam

1<9 ke toan nam cua C6ng ty ap dung cho viec lap bao ciao tai chinh bgt dau ter ngay 1 thang 1 ve ket th0c vao ngay 31 thang 12.

Z4 Don tri tien t6 trong ké toan

Bao cao tai chinh duvc lap bang dan v tien te trong ke toen cue Cang ty la VND.

10

Cong ty CO phAn Dia 015C Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket thlic cling ngay

3. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEN

3.1 Tin va cac khohn twang duorg tien

Tien va cac khan Wang &rang tien bao gam tien mat tpi qu9, tien ngan hang, cac khan dau tip ngan ban CO thai han gac khang qua ba thang, c6 tinh thanh khoan cao, c6 kha nang chuyen dai de dang thanh cac lucng ben xac efinh và khang c6 nhieu rOi ro trong chuyen dai thanh tien.

3.2 Hang Mn kho

Hang has bat Ong san

Bat Clang san duct mua hoc duct xay dvng de ban trong qua trInh hoht dOng blnh thutng cüa Gang ty, khOng phai d cho thue hoc cher tang gia, ducc ghi nhhn la hang hera bat clang san theo gia thap han giCra gia thanh de din mai san phhm den vi tri va Ctieu kien hien tai va gia tri than c6 the thvc hien &roc.

Gia thanh dm hang h6a lat clang san bao gam:

Chi phi tien sir dung at va tien thue at;

Chi phi xay chrng tra cho nha thhu; và

Chi phi lai vay, chi phi tv van, thiet kA, chi phi san Ihp, den 130 giai phOng mht bang, phi tip van, thue chuyen nhucng dht, chi phi quan 19 xay chrng chung, và cac chi phi lien quan khac.

Già tri than c6 the thvc hien &rot 16 gia ban vat tinh aria hang Ma bht Ong san trong di& kien kinh doanh blnh thtrang, din tren gia thi trutng vac) ngay bao cao và ducc chiet khau cho gia td tiled gian cOa dOng tien, neu dang kA, và trey chi phi vat tinh dA hoan thanh a chi phi ban hang vac firth.

Gia von dm lat dOng san a ban cluct ghi nhan tren bao cáo ket qua hoat clang kinh doanh dva tren cac chi phi tut tiep tho thanh bht Ming sari 86 va chi phi chung eiuct phan b6 tren ca sâ din tfch hrang Crng cüa bht Ong san d6.

Hang t6n kho khac

Hang ten kho ducc ghi nhhn theo gia thhp han gia gia thanh dA thra mai san pharn den vi 4 tri va dieu kien hien tai va gia tri thuhn c6 the thut hien efucc.

Gia tri thuhn c6 the thvc hien duct la gia ban vac tInh cria hang tan kho trong etieu kin kinh doanh blnh thutng her chi phi vat tinh de hart thanh a chi phi ban hang vat tinh.

C6ng ty ap dung phirang phap ke khai thuting xuyen de hach toan hang tan kho vol gia hi eruct xec elinh nl-ar sau:

Hang h6a, cang cy dung cy - chi phi mua theo phvang phap thvc te dich danh

Dv phang giant gia hang ton kho

Dv phial-1g giAm gia hang ten kho duct trich Ihp cho pan gia tri chr kien bi tan thht do cac khoan suy glair trong gia td (do giam gia, hus hang, kern phAm ch6t, I61 thai v.v.) c6 the xay ra.dOi voi nguyen vat lieu, thanh phhm, hang hem tan kho khac thuOc guy& sOi hCru cüa C6ng ty dva hen bhng cherng hap 19 ye suy giam gia tri tai ngay kat thric ky lee toan nam.

SO tang hohc giarn khan du, phang giam gia hang tan kho duct hach toan vao gia van hang ban tren bdo cao ket qua hoat dOng kinh doanh trong nam.

3.3 Cat khoon phai thu

Cac khoan phai thu ducc trinh bay tren bao cao tai chInh theo gia tri ghi sa cac khan phai thu khach hang va phai thu khac sau khi an tit ac khoan dtr phang dttqc Ihp cho càc khan phai thu khe

Dv phang nq phai thu kh6 dal the hien phhn gia td cüa ac khoan phai thu ma Cang ty dv kien khong c6 kha nang thu hOi tai ngay ket thic kst lee tan. Tang hoc giAm sti chr tai khoan chr phang duct hhch than vao chi phi clan 9 doanh nghiep tren bao ciao ket qua hopt clang kinh doanh.

11

Gong ty C6 phk Dia óc Sacom 1309-IDN

THUYET MINI-I BAO CAO TAI CHINN Mop theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chfnh ket th0c cOng ngay

3. TOM TAT CAC CHiNH SACH Kt TOAN CHU YEU (tiep theo)

3.4 Tai san có dinh h&u hinh

Tai san có dinh hiru hinh duct the hien theo nguyen gib tn.! di gia tri khau hao lOy ke.

Nguyen gia tai san có dinh hiku hinh bao góm gia mua va nhCrng chi phi c6 lien quan hoc tier) an viac tai san vao hoat Ong nho do kien.

Cac chi phi mua sarn, nang cap \ea Cfai mai tai san có dinh htic hinh duct ghi tang nguyen gia cüa tai san va chi phi bao trl, siva them duct hpch toan vao bao tea° ket qua hopt dOng kinh doanh khi phat sinh.

Khi tai san co dInh hCru hinh duct ban hay thanh 19, cac khoan la' hoc 16 phat sinh do thanh 19 tai san (la phan chenh Itch giCra ten thu thuan tel viec ban tai san voi gia tri can lai cUa tai san) &roc hpch toan vac) bao cao ket qua boat dOng kinh doanh.

3.5 Kheu hao

Khau hao tai san có dinh him hinh ducc trich theo phirang phap khau hao &rang thang trong suOt theri gian him dung utt tfnh cUa cac tai san nhu sau:

Nha dra, vat kien talc 1 - 2 nam May mac, thidt bi 4 nam Phoong tien van tat 8 nam Thiet bi van phang 3 - 4 nam

3.6 Bet Ong son deu ter

Bet dOng san deu hr ducc the hien theo nguyen gia bao gtm c.a cac chi phi giao dich lien quan hi: di gia tri khau hao lOy Ice.

Cac khoan chi phi lien quan den bat dOng san data phat sinh sau ghi nhan ban dau duct hpch toan vao gia tri can lei cOa bet clang san dau tiz khi Cang ty CO kha nang thu duct cat loi ich kinh ta trong tuang lai nhieu han min hopt dOng duct danh gia ban clau °Oa bat dOng sari dau to Ca.

Khau hao bat dOng san deu tir ducc trfch theo phoong phap khau hao &rang theng trong salt thai gian hCru dung Litt tfnh ctia cac bat dOng san nho sau:

Nha cira 25 nam

Bat dOng san dau hr khang can ducc trinh bay trong bang can dOi ke toan sau khi da ban hoc sau khi bet dOng san dau hi dã khOng can duct sir dung ve xet thay khang thu ducc Igi ich kinh ta trong titan lai tel viec thanh 19 bat clang san du tit, dd. Chenh loch giCra tien thu thuen tir vidc ban tai san veri gia tri can lai dm bat dOng san dau &roc ghi nhan vao bac) cao ket qua hopt dOng kinh doanh trong nam thanh 19.

Vic chuyen tel bat Ong san chi) set het sir dung hoc hang ton kho thanh bat dOng san dau he chi khi c6 so thay doi ye mut dich sir dung nho truteng hop chit se' hCru cham dirt sir dung tai san da va bat dâu cho ben khac thud haat dOng hoc khi ket thim giai dopn xay Ong. Viet chuyen tel bat dOng san dau to sang bat dOng san chO ser hiru sir dung hay hang ton kho chi khi c6 so thay dal ye mix dich sir dung nthr cac twang hop chit sa him bat du sir dung tai san nay hoac bat dau trien khai cho muc (Itch ban. Viet chuyen hp bat dong san dau to sang bat dOng san chi] ser hirru sir dung hoac hang ton kho khang lam thay dOi nguydn gia hay gia ti con lai cOa bat dOng san tai ngay &myth) d6i.

3.7 Chi phi di vay

Chi phi di vay bao gam la' tiOn vay vâ cat chi phi khac phat sinh lien quan troc bap den cac khoan vay cOa Cang ty.

Chi phi di vay duct hpch than nthr chi phi trong nam khi phat sinh ngopi trip cac khoan duct van haa nthr theo nal dung dm (loan flap theo.

Chi phi di vay lien quan trot tiap den viec mua sarn, xây dong hoc hinh thanh mat tai san cu the can CO mat theri gian dO dal de CO the din vao sir dung theo mut dich dinh trutec hoac de ban duct von haa vao nguyen gia ala tai san do.

12

Cong ty C6 phan Dia óc Sacom B09-DN

THUYET MINI-I BAO CAO TA1CHINH (trap theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh kat thOc cOng ngay

3. TOM TAT CAC CHiNH SACH Kt TOAN CHO YEL1 theo)

3.8 Chi phi tra trerac

Chi phi trà tuft bao góm cat chi phi tr8 tut ngan hen hoc chi phi tra tut dal hpn tren bang can dOi Ice toan va duct phan bó trong khoang thtti gian tra trutt hoec theri gian cat lqi ich kinh te tuung Ong duct tpo ra tir cat chi phi nay.

Cat lopi chi phi sau day duct hpch than vao chi phi tra tut dal hpn de phan bó clan tren 1 den 5 nam hoc ghi nhan phe hop vtti doanh thu vao bac cAo ket qua hoot dOng kinh doanh:

0 Con° cy dung cy xuat dOng vtti gia tri krn va duct sir dung ten met nam;

0- Nha mu; va

0- Chi phi hoa hong mai gi&i.

3.9 Cac khoen ph& tra va chi phi trich truer

Cat khoan phai tra va chi phi frith trutc duct ghi nhan cho s6 tien phai tra trong Wang Jai lien quan den hang Flea vã dich vu da nhan &rot kh6ng phy thuOc vao viec Ceng ty da nhan duct hea dun cOa nha cung cep hay chuc.

3.10 Phan chia lot nhuan

Lqi nhuan thuan sau thue thu nhap doanh nghiep (kh6ng bao gôm IN ter giao dich mua gia re) Co the duct chia cho cat co dOng sau khi duct Dai hOi dOng c6 Mang phé duyet va sau khi da trich lap cac qui( dr phong theo Dieu 10 cua Gong ty va cat quy dinh tea phap luat Viet Warn.

COng ty trich lap guy chr phOng sau nhuan thuan sau thue thu nhap doanh nghiep cOa COng ty theo de nghl cOa HOi Hong Quail trj va duct cac c6 dOng phe duyet tai Dpi hOi dOng c6 (long thuteng nien:

Quy khen thuemg, phac iqi :e Qu9 nay duct trich lap de khen thirong, khuyen khfch vat chat, dem !pi lqi ich chung va nang cao phOc lqi cho tang nhan vien, va duct trinh bay nhu, met khoan phai tra ten bang can del Ice than.

S.

3.11 Ghi nhOn doanh thu V. Doanh thu duct ghi nhan khi C6ng ty c6 kha nang nhan ducyc cat lqi ich kinh ta c6 the xac dinh duct mOt each chat chan. Doanh thu dtrqc zee dinh theo gia tri hqp lc( cOa cac khoan da thu hoac se thu dtrqc sau khi tit di cat khoan chiet khau thtrang mpi, giarn gia hang ban va hang bdn bi tra Ipi. C6c diet' kien ghi nhan cu the sau day cOng phai duct dap Ong khi ghi nhan doanh thu:

Doanh thu ban hang

Doanh thu ban hang duct ghi nhan khi cat raj no tong yeu va cbc guyen sts Kru hang hto da dint chuyen sang ngueri mua, thin:mg la tiling vtti thai diem chuyen giao hang h6a.

Doanh thu ban can hO

06i yoi cat can h0 me COng ty ban sau khi da xay dyng hoan tat, doanh thu va gith yen duqc duct ghi nhan khi phan 16in rUi ro va lqi ich lien quan den can h0 da duct chuyen giao sang ngutti mua.

Tien lei

Doanh thu duct ghi nhan khi tien lal phat sinh tren ca so, don tfch (CO tinh den Igi %Pc me CI san dem Ipi) khi kha ndng thu tuOi lien lal kh6ng chat than.

TIM cho thuo

Thu nhap tit tien cho thud tai san theo hqp dOng thue hoot dOng dirqc hp& toan vao bao cat) kat qua hoot Ong kinh doanh theo phttung phap &rang thang trong suOt thqi gian cho thue.

Doanh thu cung Sp dich vy

Doanh thu dtrot ghi nhan khi clIch vq da duct cung cap vá hoen thanh.

13

C6ng ty C6 phAn Dia óc Sacom B09-DN

THUYET MINH BAO CAO TAI CHENH (tip theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket thOc cOng ngay

3. TOM TAT CAC CHINH SACH KE TOAN CHCI YEU (tiep theo)

3.12 Lai tron c6 phi&

Lai co' ban tren rnoi cO phieu dircrc tinh bang each chia lqi nhuan sau thue phan b6 cho có clang hCru cO phieu ph6 thOng cOa COng ty (sau khi dá dieu chinh cho viec trfch lap qui khen thulang, phOc lqi) cho sO luchg binh quan gia quyen cOa sO cO phi& ph6 thOng dang (au hanh trong nam.

Lai suy giam tren co phi& ducc tinh bang each chia lqi nhuan sau thue phan b6 cho cO clang set hCru co` phieu ph6 thong dm Citing ty (sau khi dã dieu chinh cho co tit cüa cO phieu tru dai CO nu* chuyen d6i) cho sO blnh quan gia quyen cila so cO phieu ph6 th6ng dang !au hanh trong nam va so luting blnh quail gia guy& dm co phieu ph6 thang se &rot phat hanh trong traang hqp tht ca cac co phieu ph6 thong tthrn nang c6 tac Ong suy giam deu daqc chuyen thanh co phieu ph6 theing.

3.13 Thue

Thue thu nhep hien hanh

Tai san thue thu nhap va thue thu nhap phai nOp cho nam hien hanh va cac narn trutt duct xac dinh bang so ben dcr kien &cc thu hOi hoc phai nap cho ca quan thue, dcra tren cac mac thue suat va cac luet thug c6 hieu kit den ngay ket thiic ky ke toan nam.

Thue thu nhep hien hanh &rot ghi nhan vao bac) cao ket qua hoat clang kinh doanh ngosi at), trading hqp thue thu nhap phat sinh lien quan den mat khoan mix duct ghi thang vao vOn chi' set hem trong twang hot nay, thue thu nhap hien hanh cOng duct ghi nhen tut tiep vao von chi' sO' hiru.

Cong ty chi &rex IN) trCr cac tai sin thue thu nhap hien hanh va thue thu nhap hien hanh phai nap khi Cong ty c6 quyen Nip phap duct 136 trCr giCra tai san thue thu nhap hien hanh v61 thue thu nhap hien hanh phai nap va Cong ty du, dinh thanh toan thue thu nhep hien hanh phai nap va tai san thue thu nhap hien hanh tren ca sO' thuan.

Thue thu nhep hoan lei

Thue thu nhap hoan lai daqc xac dinh cho cac khoan chenh lech tam thai tai ngay ket th0c ky ke toan nam giCra ca sO' tfnh thue thu nhap cOa cac tai san va nq phai tra va gia tri ghi sO cOa cac khoan mix nay trong bao cao tai chinh.

Thue thu nhap hoan lai phai hi' duct ghi rthen cho tht cà cac khoan chenh tech tern thai chiu thue.

Tai san thue thu nhep hoan lai cOn ducc ghi nhan cho tAt cà cac chenh lech tam thai &rat khau gia tri duct kheu tit Oily& sang cac nam sau cOa cac khoin 16 tfnh thue va cac khoan Lw dai thue chin sir dung, khi chac chen trong Wang lai se c6 lqi nhuan tinh thue de

sir dung nhCrng chenh lech tarn triad &rot khau cac khoan 16 UM thue va cac dai thue chin sit dung nay.

Gia tri phi sO cOa tai san thue thu nhap doanh nghiep hoan lai phai duct xem xet lai vao ngay ket th0c ky ke toan va phai giam gia tri ghi sO cua tai san thue thu nhap hoan !pi den Mot be° dam chac chan c6 dO lqi nhuan tinh thue cho phep lqi fch cOa mat Sian hoc toan bO tai san thue thu nhap hoar' lai &rat sir dung. Cac tái san thue thu ntiep hoan lai chtra duct ghi nhan tactic day doge xem xet lei vao ngay ket th0c ky ke toan nam va duct ghi nhen khi chat chan CO dt) lqi nhuan tfnh thue trong Wang lai de c6 the sir dung cac tai san thue thu nhap hoan lai chtra ghi nhan nay.

Tai san thue thu nhap hoan lai va thue thu nhap hoan tel phai tra duct xec dinh theo thue suat dv tinh se ap dung cho nam tai chinh khi tai san &cc thu MI hay nq phai tra dint thanh toan, dqa tren cac mac thue scat va luet thu6 c6 hieu lqc vao ngay ket thtic ky ke toan nam.

Thue thu nhap hoàn lai dint ghi nhan vao bao cao ket qua hopt Ong kinh doanh ngoai trip twang hot thue thu nhap phat sinh lien quan den mat khoan :Tax duct ghi thang vac vOn chu hCru, trong twang hat nay, thue thu nhap hoan lai cOng ducc ghi nhan trqc tthp vao van cha sO'

ti•

14

C6ng ty CO phan Dia óc Sacom B09-DN

THUYET MINH BAO CAO TA1CHINH (flop theo) vao ngay 31 thing 12 narn 2018 vi cho nem tai chlnh ket thdc ding ngay

TOM TAT CAC CHiNH SACH KE TOAN CH(1 YEU (ti4p theo)

3.13 Thue (tiop theo)

Thu4 thu nhap hoan bpi (Op theo)

Gong ty chi &vac lob trip cac tai sin thue thu nhap hoan lai vi thue thu nhap hoan lei phai tn khi Ceing ty CO quyen hcyp phap duvc too trey giCra thi sin thue thu nhap hien hanh thue thu nhap hien hanh phai nOp vi cac tai sin thue thu nhap hoan lei vi thue thu nhap hoan !pi pith' hi nay lien quan tai thue thu nhap doanh nghiep duvc quail 19 beri ding met ca quan thue del vai cOng mOt dan vi chiu thue hoac Ceing ty du dinh thanh than thue thu nhap hien hanh phi nOp vi tai sin thue thu nhap hien hanh ten ca sec thuan hoac thu hei thi sin thing thai ved viec thanh thin no' phai hi trong tUng k9 Wang lal khi cac khoan tong yeu cOa thue thu nhap hoan lai phial hi hoc tai sin thue thu nhap hoan al divot thanh thin hoc thu he'.

3.14 Cac ben lien quan

Cac ben &vac coi la ben lien quan cOa Gang ty net.' mOt ben co khi nang, truc tiep hoc gun tiep, kiern soat ben kia hoac gay anh twang ding ke ted ben kia trong viec ra cac quyet dinh tai chinh vi hopt dOng, hoc khi Cang ty vi ben Ida ding chili sty kiem soat chung hoc anh twang ding kO chung. Cac ben lien quan CO the la cac c6ng ty hoac cac ca nhan, bao gem cac thanh vier' gia dinh than can cila cac ca nhan duvc coi là lien quan.

4. TIEN VA CAC KHOAN WONG WONG TIEN

VND

s6 cu6i nam S6 clau nem

Tien mat Tien gfri ngan hang Cac khcian timing duang tien 0

TONG GONG

550.910.180 286.605.271

24.976.144.577 18.854.791.029

20.000.000.000 9.155.250.000

45.527.054.757 28.296.646.300

(*) Cac khoan timing &rang tien the hien cac khoan ten 01 ngan han CO thed han gec duai ba (3) thing tai cac ngan hang timing mai vi hulang IN suet ap dung.

PHAI THU CUA KHACH HANG

VND

56 cu6i nmm

S6 (16u nam

Ngin hn Phai thu tir khach hang mua can hO

DM hp Phil thu tit khach hang mua can hO

TONG CONG

104.476.882.423 104.476.882.423

26.151.900.862 26.151.900.862

130.628.783.285

91.533.965.920 91.533.965.920

62.090.158.544 62.090.158.544

153.624.124.464

15

so cu6i nem

4.950.000.000

3.111.689.000

1.750.000.000 2.792.806.006

VND

SO dau nem

6.875.067.219

12.604.495.006 6.875.067.219

S6 cu6i nam

5.000.000.000 5.440.000.000

VND S6 dau nam

81.000.000.000 5.440.000.000

10.440.000.000 86.440.000.000

C6ng ty CO phan Bia ac Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN (tip theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh kat thtic °Ong ngay

TFtA TRUtit CHO NGU'O'l BAN NGAN HAN

COng ty CO phan Thang may Hoa Hoa C6ng ty TNHH Thuang mai va San xuat Nam San C6ng ty CO phan T van Thiat ke va Dau Xay Dying Dai Viet Cac khoan Ira twat khac

TONG CONG

PHAI THU VE CHO VAY NGAN HAN

Cho vay ben lien quan (Thy& minh s6 26)(i) Cho vay ben khac (i0

TONG CONG

(0 Chi hot khoan cho vay ngen fon ban liOn quan nhu, sau:

Hinh thirc Ben vay

SO cif& nem Lai suat darn bao

VND (%/nam)

C6ng ty C6 phan Sam Holdings

Hap dOng so 03/2018/SAM-SAMLAND/HDVV ngay 26 thang 12 nam 2018

5.000.000.000 9,6 Tin chap

00 Chi hot khoan cho vay nga'n hon ben khac nhus sau:

Hinh thin Ben vay

SO cup& nem Lai suAt darn be°

VND (/o/nam)

COng ty CO phOn ray dcmg DOu tti ya Phat trier; Linh Phong - C.O.N.LC

H9p (Tong so 01/2017/Sam-Conic/HDW ngay 8 thang 6 nam 2017

5.440.000.000 10,15 Tin chap

Day la cac khoan cho vay ngan han CO ky han tra got duti 1 nam.

16

8. PHAI THU KHAC

SO cuoi nam VND

S6 deo nam

Ngin h@n 45.406.353.799 36.754.924.252 Gep von trong Hap dOng hap tac kinh doanh ("HDHTKD") CO 20.000.000.000 20.000.000.000 Chi hai (ii) 12.985.360.000 K9 quji, k9 coot 4.918.500.000 5.088.825.000 Phai thu lei cho vay, hap tac kinh doanh 4.524.457.323 8.816.033.431 Khac 2.978.036.476 2.850.065.821

DM h@n 4.568.640.600 4.637.011.893 K9 qu9, k9 coqc 4.568.640.600 4.637.011.893

TONG CONG 49.974.994.399 41.391.936.145

Trong de: Ph& thu ben lien quan (Thuyet minh s6 26) 105.555.556 7.155.982.399 Phai Mu ben khec 49.869.438.843 34.235.953.746

C6ng ty C6 phAn Dia 6c Sacom B09-DN

THUYET MINH BAO CAO TAI CHiNH theo) vao ngay 31 thang 12 nam 2018 va cho nem tai chfnh ket th6c cling ngay

(0 Khoan nay the hien phan von gap tuang Ong 50% t9 le von geip trong HEIHTKD vad C6ng ty CO pilaf) Xay dong — Deu by va Phat then Linh Phong — C.O.N.I.0 trong nam 2016 lien quan den viec hap tac deu to kinh doanh vao khu det WI L6 B trong cum tang Nghiep Sech, Khu chOt nang sO 15— Khu d6 thi meri Nam Thanh Ph6, xa Phong \ Pha, Huyen Binh Chanh, Thanh ph6 HO Chi Minh. Theo do, Cting ty se &rot chia 194 -c nhuen trutc thue kr chuyen nhirang do an theo t9 le tren. N

f (h) Khoan nay the hien khoan chi ha cho Ceing ty TNHH TV van Sinh Oc vdd Gang ty CO [Alan Sam Holdings Hen quan tdri viec chuyen nhuvng quyen de dung (let dm Clang ty CO phan Sam Holding Lai xa Long Ten, huyen Nhan Trach, tinh Eking Nai do COng ty 1

lam ben mai gittti. -/

-'.

9. HANG TON KHO

S6 cu6i nam VND

S6 dau nam

Bet dOng san des dang 217.414.395.811 196.100.559.187 Hang hoa bet (fang san (it) 50.885.229.606 73.701.940.885 C6ng cu, dung cu 81.305.087 123.075.507

Nguyen lieu, vet lieu 76.303.490 161.445.613

TONG CONG 268.457.233.994 270.087.021.192

(0 Chi St bet Ong san der dang door trinh bay nhu sau:

s6 cu6i nom VND

S6 deu nam

Do an Chung co Samland Riverside 114.562.276.441 105.221.914.410 Do an Khu Dan co Nhan Trach 90.542.932.810 71.499.801.676 Do An Chung co Samsora Riverside (") 7.010.176.638 14.441.238.723 Do an Chung co Samland Airport 5.299.009.922 4.937.604.378

TONG CONG 217.414.395.811 196.100.559.187

17

Gong ty C6 phk Dia oc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN (tip theo) vao ngay 31 thang 12 nam 2018 va cho ndm tai chinh kat thilc a:mg ngay

HANG TON KHO theo)

(ii) Chi St hang h6a St Ong sari rivsec trinh bay nhu, sau:

Do an Can he Giai Viet (*, Do an Khu can 1-10 cao cap Hoang Anh Riverview

TONG CONG

VND

so cu6i nam 56 dau narn

50.885.229.606 59.625.244.885

14.076.696.000

50.885.229.606 73.701.940.885 7.•

(*) Vao ngay 10 thang 7 nam 2018, Oy ban nhan dan tinh Binh Wang aa ban hanh Quyet dinh so 1874/0D-UBND ye viec chap thuan chuyen nhucng dv an Chung cu' Samsora Riverside tfr C6ng ty CO phan SAM Holdings ("SAM"), cOng ty me cCia Gang ty cho COng ty. Theo do, vao ngay 13 thang 7 nam 2018, hai ben dã hoan tet yieckciket Hop ding chuyen nhogng toan b0 do an.

(") Quyen sir dung dht, guyen so hCru nha a va tai san khac On lien wfri cac do an duct dOng lam tai san the chap cho cac khoan vay ngan hang (Thuyet minh sO 18.1 ya 18.2).

Chi phi lei tray vein hoe

Trong nam, C6ng ty da von hoa chi phi di vay veri tOng so hen la 1.464.088.592 VND (nam 2017: 2.036.914.850 VND). Cat khoan chi phi di vay nay lien quan den cac khoan vay nhhm tai tro cho viec xay dong va phat then can do an bat deng san dang then khai cue C6ng ty.

CHI PHI TRA TRLYCYC DAI HAN

VND so cu6i nem s6 clau nom

Hoa hong m6i giài 31.373.780.154 15.379.935.560 Nha mau 4.079.330.184 7.541.256.407 Khac 605.603.027 2.027.812.924

TONG CQNG 36.058.713.366 24.949.004.891

18

C6ng ty CO phan Dia Oc Sacom 1309-DN

THUYET MINH BAO CAO TAI CHINN (tiop theo) vto ngay 31 thang 12 nam 2018 ye cho nam tai chlnh kat thtic cUng ngay

11. TAI SAN CO DINH HO'U HINEI

Nguy8n gia:

ft/ha case, vat kian frac May rn6c, thiet bj PhErang tian van tai Thiat bi van phang

VND T6ng Ong

SO clau nam 140.100.000 490.000.000 1.153.390.909 244.750.000 2.028.240.909

Mua trong nam 1.237.500.000 1.237.500.000

ses cuOl nam 140.100.000 490.000.000 2.390.890.909 244.750.000 3.265.740.909

Trong c16: Ba knau hao het 140.100.000 30.000.000 170.100.000

Gia tri khau hao lay 1c8:

SO clau nam 140.100.000 347.083.331 444.536.088 147.976.389 1.079.695.808

Khau hao trong nam 122.500.002 144.173.862 48.873.611 315.547.475

S6 cuei nam 140.100.000 469.583.333 588.709.950 196.850.000 1.395.243.283

Gia trj con Ii:

s6 cfau nam 142.916.669 708.854.821 96.773.611 948.545.101

So cuoi nam 20.416.667 1.802.180.959 47.900.000 1.870.497.626

19

'10=1;•—ct•-•

•."

C6ng ty 06 phan Dia oc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN (tiep theo) vao ngay 31 thang 12 nam 2018 va cho nam thi chfnh ket thOc cOng ngay

BAT DONG SAN DAU TI?

VND

Nha cera

Nguyen gia:

SO dhu nam và s6 cuoi narn 1.670.226.833

Gia tri khau hao ley Ic6:

SO du nam Khau hao trong nam

so cuoi nam

200.427.228 66.809.076

267.236.304

Gia tri con loi:

SO du nam

SO cued nam

Thuyat minh 66 sung:

Cac khoan doanh thu cho thue ve chi phi hoer dOng lien quan den bet dOng sari Tau tv duct trinh bay nha sau:

VND

Nam nay

Nam &vex

Thu nhap cho thue bat dOng san dau Chi phi hot dOng kinh doanh trvc tiep cOa cac bat Ong sin dau tu, tao thu nhep cho thud trong nam

1.297.596.998

(435.049.046)

Gie tri hop IC dm bht dOng san ethu chtra &roc danh gia ve xac dinh mOt each chfnh thin tai ngay 31 thang 12 nam 2018. Tuy nhien, dva ten tlnh hlnh cho thue thvcte va gib thi trutng cüa tai san, T6ng Giam doc tin Wang rang gia tri hop IC dm tai san dau tiv lon han gia tri con lai tai ngay nay.

PHAI TRA NGUtil BAN

s6 cuoi nam

VND

SO diu ham

Ngin ha,n 22.828.975.447 4.540.923.237 Phial tra nguti ban 22.828.975.447 4.540.923.237

Gang ty Co phan Socon Viet Nam 11.889.931.725 C6ng ty TNHH Ong dung ya Ph& Wen COng nghe An Viet 7.011.029.617 COng ty C6 phan flat Xanh Premium 2.153.721.767 Khac 1.774.292.338 4.540.923.237

Dai 220.000.000 7.319.220.713 Phai tra nguai ban 220.000.000 519.220.713

Phai tra ben lien quan (Thuyet minh s6 26) 6.800.000.000

TONG CC:MG 23.048.975.447 11.860.143.950

1.469.799.605

1.402.990.529

20

C6ng ty C pl-Can Dia 6c Sacom 1309-DN

THUYET MINH BAO CAO TAI CHINK (tip theo) vao ngay 31 thang 12 nam 2018 va cho nam Lai chinh ket thtic cOng ngay

14. NGU'O'I MUA TRA TIEN TRU'O'C NGAN HAN

S6 cu6i nam VND

S6 clau nam

Khach hang mua can h0 tra ten trutc Khac

14.721.834.583 15.580.933.685 5.000.000 22.160.000

TONG GONG

15. THUE VA CAC KHOAN PHAI NOP NHA WOG

s6 dthu nam Tang trong nam Glen.; trong nam

14.726.834.583 15.603.093.685

VND s6 co& nam

Phâi Op Thue thu nh0p doanh nghiep 4.855.360.917 Thu& thu nhap ca nhan 215.136.505 Thue GTGT Cac Ioai thue khac

TONG CONG

5.070.497.422

11.777.631.362 (8.131.087.218)

3.274.703.453 (3.019.560.496) 47.775.081.371 (47.775.081.371)

9.609.948 (9.609.948)

62.837.026.134 (58.935.339.033)

8.501.905.061

470.279.462

8.972.184.523

Phai thu Thue GTGT duvc khau 15.380.349.845 32.756.087.369 (37.682.792.040) 10.453.645.174

16. CHI PHi PHAI TRA NGAN HAN

Chi phi xay Phi bao lanh Phi hoa hong, m6i gieSi Chi phi lai vay Khac

s6 cu6i nam

29.874.199.114 1.047.197.916

827.965.246 45.843.530

248.431.181

VND S6 dau nam

1.141.060.631 655.300.799 213.200.000

TONG ONG 32.043.636.987 2.009.561.430

21

Gong ty CO phAn Dia 6c Sacom

THUYLT MINH BAO CAO TAI CHINN (tiep theo) vac) ngay 31 thang 12 nam 2018 va cho nam tai chinh ket thuc cOng ngay

PHAI TRA KHAC

S6 cu6i nem

809-ON

VND

56 eau nem

Ngin Ilan 16.184.140.242 21.255.797.584 Thu h0 phi bac tri cac di, an 13.031.047.889 15.500.645.197 Nhan k9 qu9, k9 cuvc 571.823.001 2.822.468.862 co toc 32.516.880 - Khac 2.548.752.472 2.932.683.525

Dai ham 247.140.600 50.762.000.666 Nhan k9 quit, k9 coot 247.140.600 762.000.666 Nhan von de phat Man Do An Khu Dan cit Nhan Trach (*) 50.000.000.000

TONG CONG 16.431.280.842 72.017.798.250

Trong JO: Ph& tra ben khac 16.431.280.842 22.017.798.250 Phai tra ben lien quan (Thuytht minh s6 26) 50.000.000.000

(*) Khoan nay the hien phan vOn g6p tha Gong ty CO Wien Sam Holdings ("Sacom") theo Hop &mg Thea thuan G6p von au tu, so 50/2013/GVDT ngay 28 thang 3 nam 2013 de phat tri6n do an Khu Dan dr Nhan Trach vdti quy m6 dien tfch 55,2 hecta tel Xã Long Tan vá xa PhO HOL Huyen Nhan Trach, Tfnh ang Nai.

Theo Nghi guy& sO 13/2018/NQ-HDQT ngay 6 thang 7 nam 2018, HOi &mg Quan tridã thong qua oe nghi Thothi van kh6i do An cüa Sacom. Theo d6, khoan gap win nay cla &fix thn tier vai khoan phai thu ter Sacom lien quan den cac khoan tern Ong cüa khach hang mua can Flo Do an Samsora Riverside theo Bien ban can trip c6ng no giCra hai ben vat) ngay 22 thang 12 nam 2018.

VAY

SO cu6i nem

VND

so (Mu nem

Ngan flan 17.997.366.036 85.483.915.158 Vay ngan hang (Thu)* minh s6 18.1) 15.000.000.000 76.000.000.000 Vay dai hen den han tra (Thuyet minh s6 18.2) 2.997.366.036 9.483.915.158

Dai hn 9.483.915.127 Vay ngan hang (Thuy4t minh s6 18.2) 9.483.915.127

TONG COW 17.997.366.036 94.967.830.285

Pah hinh tang Om cac khothn vay eiLIQC trinh bay nhu sau:

VND

Nam nay Nam tank

sOdau nam 94.967.830.285 235.154.726.463 Vay trong nam 63.719.169.715 179.242.722.676 Can trO phai thu veYi ben lien quan (*) (40.000.000.000) Tra nq g6c vay (100.689.633.964) (319.429.618.854)

SO cu6i nam 17.997.366.036 94.967.830.285

(*) Trong nam, Cong ty CO khoan vay ngen hart vOl Sacom theo Hop clang vay so 02/2018/SAM-SLD/HDW ngay 10 thang 7 nam 2018 co thai hen tra gOc la (1) mOt thang va twang lãi suat 9,5% mOt nam. Theo 86, khoan vay nay dã &roc can trO vdri khoan phai thu ter Sacom lien quan den thc khoan tam Ong tha khach hang mua can he) do An Samsora Riverside theo Bien ban thn trip cong no giCra hai ben vao ngay 20 thang 7 nam 2018.

22

C6ng ty CO phAn Dia óc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN (tiep theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chlnh ket th0c cOng ngay

18. VAY (tiep theo)

18.1 Khoan vay ngan ngan hang

Chi ti4t khoan vay ngan hpn ngan hang disqc trInh bay nhu, sau:

Ngan hang

SO cu6i nem Ky ban tra g6c Myc dich vay Lãi su6t Hinh thCfc dam bao

(VND) (%/nam)

Ngan hang Lien doanh Viet Nga — Chi nhanh Thdnh phO HO Chi Minh

Hop cIOng vay só 094/2018/HOTDNH 15.000.000.000 ngay 24 thang 5 nam 2018

TO, ngay 1 thang 3 nam 2019 den ngay 13

thang 4 nam 2019

-raj nguon von 9,6 4 can he chung cu,

Cteng thuec dis an Giai Viet

18.2 Khodn vay dal ban ter ngan hang

Chi tiet khoan vay dal hpn ngan hang disec trInh bay nhu sau:

Ngan hang

SO cu6i nem

Ky tra g6c Myc °Yoh vay Lai &hit Hinh thar dam bao

(VND)

(%/nem)

Ngan hang Thuung mai CO phan A Chau

Help eking vay so DTN.DN.470.021017 2.997.366.036 ngay 12 thang 10 narn 2017

Trong Vay dai /Ion den han tra 2.997.366.036

Tbingay 1 thang 5 nam 2019 den ngay 2

thang 11 nam 2019

23

Thanh toan cho Du, an Chung cu,

Samsora Riverside

9 4 can he chung cis thuec du, an Giai Viet

II '•-•

C6ng ty C6 phan Dia Oc Sacom B09-DN

THUS MINH BAO CAO TAI CHINH (tido theo) vac ngay 31 thang 12 narn 2018 va cho nam tai chht It& thOc cling ngay

19. VON CHO SO HO'U

19.1 Tinh hinh tang glam nguem vein chu so, hem

Nam trunfm

V6n co phan Qu, cdu tu,

phet hien Lyi nhuan sau thu6

chtra phan ph6i

VND

Tang cOng

so dau narn 402.236.090.000 609.934.999 24.822.261.564 427.668.286.563 Loi nhuen thudn trong narn 22.441.345.364 22.441.345.364 CO tire cOng b6 (22.622.261.564) (22.622.261.564)

Trich quji khen thutng, phOc lqi (2.200.000.000) (2.200.000.000)

s6 cu6i nam 402.236.090.000 609.934.999 22.441.345.364 425.287.370.363

Nam nay

SO dau ndm 402.236.090.000 609.934.999 22.441.345.364 425.287.370.363 Loi nhudn than trong nam 46.278.462.307 46.278.462.307 CO c6ng b6 (19,999.178.395) (19.999.178.395)

TrIch guy khen thulemg, phtic Icy' (1.150.000.000) (1.150.000.000)

s6 co& narn 402.236.090.000 609.934.999 47.570.629.276 450.416.654.275

24

tid 4 19. \

Gong ty CO phAn Dia ac Sacom B09-DN

THUYET MINH BAD CAD TAI CHINN (tiap theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh kat thOc cOng ngay

19. VON CH(1 St1 HOU (tiep theo)

19.2 Chi net vO'n (lieu Le-

S6 cuoi flan" S6 dau nam

SO 1i6n % sot hiru SO ti6n % sâ him

(VND) (VND) (Y.)

C6ng ty CO phan Sam Holdings CO d6ng khac

TONG CONG

301.650.000.000 75,00 300.000.000.000 74,58

100.586.090.000 25,00 102.236.090.000 25,42

402.236.090.000 100 402.236.090.000 100 N

19.3 Cac giao dich ye vOn vol cac chu so, Mr' u va pilen ph& c6 tirc

VND

Nam nay

Nam truklc

V6.n c6 phin da g6p V6n gOp du va cu6i nam

CO tat CO tiro c6ng b6 CO tiro dã tra

19.4 CO phieu phO thong

402.236.090.000 402.236.090.000

19.999.178.395 22.622.261.564

19.966.661.515 22.622.261.564

so cuoi nom SO clau nam

S6 c6 phi& S6 ca phi&

CO phieu &roc phap phat hanh 40.223.609 40.223.609

CO phieu dâ phat hanh va g6p von day do CO phial] ph6 thOng 40.223.609 40.223.609

CO phi64 dan9 kru hanh CO phiau ph6 th6ng 40.223.609 40.223.609

19.5 Lai tren c6 phieu

Lai Co. ban va suy giam ten CO phieu duvc tinh toan nhir sau:

VND

Nam nay Nam truoc

Loi nhuan sau thue (VND) Tree: 0u9 khen thuOng phOc loi (VND) (0 Loi nhuan thuan sau thue phan IDO cho cO dOng so, hCru c6 phieu phO th6ng (VND)

SO krong c6 phieu phO th6ng kru hanh binh quan

Lai co, ban va Iai suy gram (ran co phiou (VND/c6 phiau)

46.278.462.307 22.441.345.364 (1.150.000.000)

46.278.462.307 21.291.345.364

40.223.609 40.223.609

1.151 529

25

Cong ty C6 phk Dia 6c Sacom B09-DN

THUYET MINH BAO CAO TAI CH1NH theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket thOc ding ngay

VON CHO SO' HOIU (tiep theo)

19.5 Lai tre n c6 phieu (tiep theo)

(0 Lod nhuan dung de tinh lai ten c6 phieu cho nam tai ch1nh ket thOc ngay 31 thang 12 nam 2017 eta chivc dieu chinh lei de phan anh khoan trfch gu9 khen thulang, philc lei ter lqi nhuan sau thue chiza phan phOi cüa nam 2017 theo Nghj quyet Dal hOi (long c6 d6ng 2018 ngay 14 thang 4 nam 2018.

Li nhuan dung de finh lal ten c6 phieu cho nam tai chfnh ket thCic ngay 31 thang 12 nam 2018 chusa cluvc dieu chinh giâm cho khaki trfch gu9 khen thce&ng, phOc lqi tip Igi nhuan sau thue cüa nam 2018 do chus CO Nghi quyet Dal hOi dOng c6 cling de trich lap qui( tir nguan Igi nhuan sau thue cho nam hien tai.

KhOng c6 c6 phieu ph6 theing tiem tang suy giàm trong nam va den ngay lap bao cao tai chInh nay.

DOANH THU

20.1 Doanh thu v ban hang va cung cip dich vu

Nam nay VND

Nam trvdic

Tong doanh thu 491.396.191.587 261.807.104.469

Trong c146: Doanh thu ban can hi) 469.144.778.933 223.695.077.869 Doanh thu cung cip dich V(.1 22.251.412.654 14.882426.600 Doanh thu ban bit (long san eidu tu 23.229.600.000

Can khoan giam trir doanh thu Hang ban bi tra Ii (10.212.867.442) (6.731.347.500)

DOANH THU THUAN 481.183.324.145 255.075.756.969

20.2 Doanh thu hoat dOng tâi chinh

VND

Nam nay Nam buoy

Lai cho vay 2.488.866.948 13.121.114.459 Lai tien ngan hang 699.373.426 130.193.632 Lai kr Oy thac deu tut (131.115.847) 3.000.000.000 Lai tir HOHTKD 3.038.194.444

TONG GONG 3.057.124.527 19.289.502.535

GIA VON HANG BAN VA BICH Vl) CUNG CAP

VND Nam nay Nam truer°

Gia van ban can h0 343.040.226.380 190.108.233.169 Gia von cung cap dich \RI 15.575.164.495 10.957.541.813 Gia vOn bet Ong san dau 11.793.151.494

TONG CONG 358.615.390.875 212.868.926.476 26

C6ng ty CO phAn Dia oc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINN (tiep theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket th0c ding ngay

22. CHI PHI TAI CHINH

VND Nam nay Nam trubt

Chi phi la' vay 4.843.555.152 13.601.800.947 Khac 418.622.615 70.984.550

TONG GONG 5.262.177.767 13.672.785.497

CHI PHI BAN HANG VA CHI PHI QUAN Lit DOANH NGHIp3

Nam nay VND

Nam tnktc

Chi phi ban hang 51.713.554.827 10.205.412.338 Chi phi hoa hong, m6i giai 22.980.916.204 5.542.529.357 Chi phi guang Geo 17.795.783.915 1.569.416.854 Chi phi nha mu tiling bay 4.107.021.188 - Chi phi bac, lanh 3.444.463.926 - Chi phi nhan vien 1.874.665.651 2.532.674.170 Khac 1.510.703.943 560.791.957

Chi phi quail lir doanh nghitp 10.467.692.515 8.020.534.688 Chi phi nhan vien 6.834.115.114 4.497.365.670 Chi phi clich Ai mua ngoai 1.195.615.373 875.596.225 Chi phi khau hao ve hao mOn 144.173.862 263.712.753 Khac 2.293.788.166 2.383.860.040

TONG CQNG 62.181.247.342 18.225.947.026

THU NHAP VA CHI PHI KHAC

VND Nam nay Nam inferc

Thu nh.p khac 1.302.533.391 1.026.211.124 Thu nhap cat khoan phat 335.057.929 228.464.820 Lai to thanh 19 tai san c6 dinh 394.461.726 Khdc 967.475.462 403.284.578

Chi phi khic 1.432.053.003 1.785.262.497 Tien phat thue va vi pharn hop Ming 64.039.094 1.509.421.605 Krieg 1.368.013.909 275.840.892

LO KHAC (129.519.612) (759.051.373)

27

Cling ty CO phan Dia óc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINH (tiep theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket th0c cOng ngay

25. THUE THU NHAP DOANH NGHIpD

Thu& suet thu e thu nhap doanh nghiep (thu e TNDN") áp dyng cho COng ty la 20% thu nhap chiu thue.

Cac bao cao thue cüa COng ty se chiu scr kiem tra cua ca quan thue. Do viec ap dyng lust ve cac quy dinh ye thue c6 the duvc giai thfch theo nhieu cach khac nhau, so thue duct trinh bay tren bao cao tai chinh cO the se bi thay del theo quyet dinh cue' cling cüa ca quan thue.

25.1 Chi phi thue TNDN

VND

Nam nay Nam tnierc

Chi phi thue TNDN hien hanh Dieu chinh thue TNDN trich thieu cac nam trutc

11.773.650.769 6.385.979.538

21.224.230

TONG CONG 11.773.650.769 6.407.203.768

Dual day la del chieu chi phi thue TNDN vá ket qua ctla loi nhuan ke toan trutc thue nhan vdei thue suet thue TNDN:

VND

Nam nay

Nam tarot

T6ng lqi nhu4n 14 Wan trutc thu6 58.052.113.076 28.848.549.132

Thue TNDN theo thue suet 20% áp dung cho Gong ty

Cac khoan (lieu chinh: Chi phi khOng &roc khau tit Dieu chinh thue TNDN trich thieu cac nam trutc

11.610.422.615 5.769.709.826

163.228.154 616.269.712

21.224.230

Chi phi thu6 TNDN 11.773.650.769 6.407.203.768

25.2 Thug TNDN hifen hanh

Thue TNDN hien hanh phai nOp divot xac dinh daa tren thu nhap chiu thue cUa nam hien tai. Thu nhap chit' thue cUa Cang ty khac vai loi nhuan daqc bao eat° trong bao cao ket qua hoat Ong kinh doanh vi thu nhap chiu thue khOng bao gem cac khoan myc thu nhap chiu thue hay chi phi &vac khau trip cho myc dich tfnh thue trong cac nam khac va cling khong bao gem cac khoan myc khOng phai chiu thue hay khOng &roc khau trip cho myc dfch tInh thue. Thue TNDN hien hanh phai nOp ctia Gong ty dagc tinh theo thue suet da ban hanh den ngay ket thOc k9 ke toan nam.

26

Ben lien quan

C6ng ty CO phen Sam Holdings

Ong Priem Ngoc TOng

COng ty CO Oen Sacom - Tuyen Lam

C6ng ty TNHH Sacom Chip Sang

moi quan ha

Cong ty me

Thanh vier' HEIQT

C6ng ty trong ding thp doen

C6ng ty trong ding Op doan

Cong ty CO phan Dia oc Sacom B09-DN

THUYET MINH BAO CAO TAI CHINH (tiep theo) vao ngay 31 thang 12 nam 2018 va cho nam thi chInh ket thoc ding ngay

26. NGHIEP VI) VO'l CAC BEN LIEN QUAN

Nhirn9 giao dich trpng yen cüa COng ty v61 cac ben lien quan trong nam nay va nam truest bao gam:

VND NGi dung nghiap V(.1 Nam nay Nam truoc

Nhen chuyen nhuceng dv an 70.000.000.000

Vay 40.000.000.000 Cho vay 25.000.000.000

CO tin 14.916.000.000 22.496.501.061 Phi hoa hong 11.985.360.000

Lai cho vay 1.641.123.612 12.580.150.472 Cung cap dich vij

Icy thuet 330.806.452 780.000.000 Lai vay 105.555.556

Cho thud can rth 15.322.581 300.000.000 Thu chili° 228.039.839

Doanh thu tCr ban can he 2.942.655.174 Thu Ipi tien

ey thac deu - 17.971.380.000 Lai ey tithe du tv - 3.000.000.000

Chuyen tin ey thee Cleu 971.380.000

Phi dich vo 92.683.088 90.819.995

Phi thue van phong 20.000.000 135.000.000 Phi giCr xe 1.000.000 8.300.000

29

Gong ty C6 ph6n Dia 6c Sacom B09-DN

THUYET MINK BAO CAO TAI CHINH (tip theo) vao ngay 31 thang 12 nam 2018 va cho nam tai chinh ket thOc cling ngay

26. NGHIEP VI) Vol CAC BEN LIEN QUAN (tiep theo)

Vao ngay kat thtic ky ke toan nam, cac khoan phai thu ye phâi tra cac ben lien quan nhu, sau:

Ben lien quan Air& quan ha NOi dung nghiap y0

Phdi thu vit cho vay ngan han

S6 cu6i nain VND

S6 du (lam

Cong ty C6 phan C6ng ty me Cho vay 5.000.000.000 81.000.000.000 Sam Holdings

Phdi thu wan hats khac

Cong ty CO phan C6ng ty me Lai cho vay 105.555.556 5.236.875.000 Sam Holdings Thu chili° - 235.727.399

Gang ty TNHH Gang ty Ky guy, ky mob - 12.000.000 Sacom Chip trong cOng Sang tap doan

Ong Phem Ngoc Thanh vien Lai Oy thac dau tu, - 1.671.380.000 Ding HDQT

105.555.556 7.155.982.399

Phai tre ngutpi ban dai han

Cony ty C6 phen Gong ty me Mua chung Sam Holdings Giai Viet 6.800.000.000

Phdi tra dai halt khdc

Cang ty CO phan Cong ty me Nhan von g6p vao Sam Holdings Du, an Khu Dan cu,

Nhan Trach - 50.000.000.000

Cac giao dich vai cac ben lien quan khac

Thu nhap vã 810 lao cOa cac thanh vien caa Hai ciOng Quan tri, Ban Kim soat vã Tong Gam doc:

Luang va thutng

VND

Nam nay Nam truCc

3.994.255.982 3.851.164.280

30

3.484.050.190 6.302.654.652 )*

9.786.704.842 y

3.473.309.530 3830.847.020

7.304.156.550

On 1 nam TrOn 1 an 5 nam

TONG CONG

He Thi Kim Thoa Chung Thi Kieu Ngan Nguti lap ice toan trirdeng

Ngay 25 thang 2 nem 2019

C6ng ty 06 phAn Dia 6c Sacom

B09-DN

THUYET MINH BAO CAO TAI CHINH (tip theo) yao ngay 31 thang 12 nam 2018 ye cho nam tai chinh ket th6c cOng ngay

27. CAC CAM IS THUE HOAT DOG

Congtylabenchothuê

COng ty hien dang cho thud tai san theo hop dOng thue hopt Ong. Vao ngay ket th6c ky ke toan nam, cac khoan tien thue fel thieu trong tirang lai theo hop ding cho thue hopt dOng duce With bay nho sau:

Den 1 nam Tren 1 den 5 nam Tren 5 nam

TONG CONG

56 cue/ nam

2.843.217.087 4.229.757.408

VND SO clau nam

5.229.660.382 8.435.650.158

453.091.100

7.072.974.495 14.118.401.640

COng ty M ban di thud

COng ty thue van phOng theo hop dOng thue hoat dOng. Vao ngay lc& thOc ky ke toan nam, cac khoan tien thud phai tra trong Wang lai theo hop clang thud hopt dOng &roc trinh bay nine sau:

VND SO cu6i nom

56 dau nem

28. SIT Klp*IPHAT SINH SAU NGAY KO" THCIC Kt TOAN NAM

Khong ce so kien tong yeu nao phat sinh sau ngay ket th6c ky ke toan nem yeu cau phai duvc dieu chinh hoc thuyet minh trong bao cao tai chinh cUa C6ng ty.

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