CONG TY CO PHAN GEMADEPT...Phu luc 01 51 9. Phu luc 02 52 10. Phu luc 03 53 I 11. Phu lye 04 54 - 56 I I ***** I I I 1 004 '' CON TRACH NHI * KIEM TOAN 9 A CONG TY C6 PHAN GEMADEPT

BAO CAO TAI CHINH HQ? NHAT NAM TAI CHiNH KET THOC NGAY 31 THANG 12 NAM 2020

CONG TY CO PHAN GEMADEPT

I CONG TY CO PHAN GEMADEPT

I

I MV C LUC

Trang

I 1. Muc luc 1

111 2. BA° cao cila Ban TIong Giam diic 2 - 3

I3. Bao cao kiem toil.' do,c lap 4

I4. Bang can (lei ke than hop nhAt tai ngay 31 thang 12 nam 2020 5 - 8

I 5. Bao cao ket qua hoat dOng kinh doanh hop nhAt 9

cho nam tai chinh ket thac ngay 31 thing 12 nam 2020

1 6. Bao cao Itru chuyen tien 0' hop nhat 10 - 11 cho nam tai chinh ket thin ngay 31 thing 12 nam 2020

1 I •

7. Ban thuyet minh Bao cao tai chinh hop nhAt 12 - 50

I cho nam tai chinh ket thfic ngay 31 thang 12 nam 2020

I8. Phu luc 01 51

9. Phu luc 02 52

10. Phu luc 03 53

I 11. Phu lye 04 54 - 56

I

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I

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'' CON TRACH NHI

* KIEM TOAN

9 A

CONG TY C6 PHAN GEMADEPT

SAO CAO CUA BAN TONG GIAM DOC

Ban T6ng Giam d6c Cong ty Co phan Gemadept (sau day goi tat la "Cong ty") trinh bay bao cao dm minh cimg vii Bao cao tai chinh hop nhat cho nam tai chinh ket thiac ngay 31 thing 12 nam 2020 bao Om Bao cao tai chinh dm Cong ty va cac cong ty con (goi Chung la "Tap doin).

Khai gnat ye Cong ty Cong ty,C6 phan Gemadept hoat Ong theo Giay chirng nhan dang 14, doanh nghiep s6 0301116791, dang kjr Ifin dau ngay 01 thang 11 nam 1993 va clang kjr thay doi Ian thir 25 ngay 28 thang 01 nam 2021 do Sa Ke hoach va Dau to TP. H.6 Chi Minh cap.

Till so hoat dOng • Dia chi : 6 Le Thanh Ton, Phu mg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam.

• Dien thoai : +84 (028) 3823 6236 • Fax : +84 (028) 3823 5236

Cong ty kien dinh vii chitin lucre phat trien cac nganh nghe kinh doanh cot lOi ben canh viec tien hanh da dang h6a nganh nghe mgt cach c6 chon loc. Cac lTnh vuc kinh doanh cua C6ng ty bao Om: khai thac cang, logistics, tong ruing va bat d'6ng sin. , • Khai thac cang: ,Khai thac he thong cang trai doc tir Bac chi Nam, tai cac thanh ph6 Ion va cac viing

kinh to trong diem: cang Phtrac Long, cang Nam Hai, cang Nam Hai Dinh Vii, cang Nam Dinh Vii, cang Dung Quat, cang Binh Dirong, Nam Hai ICD va cang nuac sau Gemalink Cai Mep;

• Logistics: Trung tam phan phoi; Van tai container chuyen tuyen; Van tai hang sieu truerng sieu trong; Van tai da phircmg tilde; Quail lr tau va thuyen vien; Dai ljr giao nhan; Ga hang Ma hang kh6ng,...;

• Trong rung: TrOng, cham s6c, khai thic, the bien cay cao su va cay cong nghiep tai Campuchia; • Bat d6ng san: Xay dung va khai thac cac trung tam thucrng mai, khach san, cao Oc van phong a cac

thanh 06 lem tai Viet Nam va khu vut [Yong Ducmg bao g6m: du an Khu phi:rc hop Saigon Gem va du an Khu phi:re hop tai Vieng Chan — Lao.

1-10i ding (pan tri va Ban diet' halal, span IS, Cac thanh vial H6i dong quan tri va Ban dieu hanh, quan ljr dm Cong ty trong nam va cho den theri diem lap bao cao nay bao Om:

Chirc vu Chii tich Ph6 Chu tich Pho Chu tich Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien Thanh vien

Chirc 'VP

Truing ban ThAnh vien Thanh vien Thanh vien Thanh vier'

Mii tt dug qutin tri Ho ten Ong D6 Van Nhan Ong Chu Dirc Khang Ong Phan Thanh L6c Ong D6 Van Minh Ong Vii Ninh Ba Nguyen Minh Nguyet Ba Bui Thi Thu Hircmg Ong Bolat Duisenov Ong David Do BA HA Thu Hien Ong Tsuyoshi Kato

Ban krjm soot Ho ten Ong Lim Tuong Giai Ba Vu Thi Hoang Bac Ong Tran Dim Thua.n BA Phan Cam Ly BA Tran Hoang Ngoc Uyen

2

CONG TY Co PHAN GEMADEPT BAO cAo COA BAN TONG GIAM DOC (ti4p theo)

Ban Tang Gidm doc Ho ten Chi:1'c vti Ong D6 Van Minh Tang Giam doc Ong Pham Quoc Long Pilo Tang Giam d6c Ong Nguyen Thanh Binh Ph6 Tong Giam doc Ong Nguyen The Diing Pho Tong Giam doe Ong D6 Cong Khanh Pho T6'ng Giam d6c

theo phi") 1u4t Ngtiai dai dien theo phap luat cua Cong ty trong nam va cho den tiled diem lap bao cao nay la Ong DO- Van Minh — Tong Giam doe Cong ty (tai b8 nhiem ngay 08 thang 6 nam 2018).

Kim Wan vien COng ty TNHH Kiem toan va Ttr van A&C da &roc chi dinh kiem toan Bat) cao tai chinh hop nhat cho nam tai chinh ket th6c ngay 31 thang 12 nam 2020 ctia Tap doan.

Trach nhi01 ctia Ban Ding Giam dOc Ban Tang Giam doc Cong ty chiu trach nhiem lap Bao cao tai chinh hop nhAt phan anh trung thkrc va hop 15./ tinh hinh tai chinh hop nhAt, ket qua hog dOng kinh doanh hop nhAt va luu chuy'en tien to hqp nil& dm Tap doan trong nam. Trong viec lap Bao cao tai chinh hop nhat nay, Ban T6ng Giam doc phai: , • Chian Iva cac chinh sach toan thich hop va ap ding cac chinh sach nay mat each nhat quail; • Thuc hien cac xet doin va cac u6c tinh mOt cach hop ljt va than tong; • Neu ro cac chuAn mgc ke toan ap ding cho Tap doan c6 dtroc tuan thil hay khong va tat ca cac sai Lech

tong yeu da &roc trinh bay va giai thich trong Bao cao tai chinh hqp nhat; • Lap Bao cao tai chinh hop nhat ten ca sa hog dOng lien We trir tnrang hqp khong the cho rang Tap

doan se tiep tic hoat dOng lien tic; • Thiet lap va thirc hien he thong kiem soat nOi bq rm5t cach hiru hieu nham han the rid ro c6 sai sot tong

yeu do gian Ian hoac nham Ian trong viec lap va trinh bay Bao cao tai chinh hqp nhat.

Ban Tang Giam doc dam bao cac so ke toan thich hop duct km giU day du de phan anh tinh hinh tai ch'uj12 dm Tap doan vai mirc da chinh xac hop V/ tai bat kS, thai diem nao va cac so sach k'e toan tuan thu the d 114\ toan ap dung. Ban Tang Giam (lac ding chit' trach nhiem quail 15/ cac tai san dm Tap doan va do do da hien cac Bien phap thich hop de ngan chin va phat hien cac hinh vi gian lan va cac vi pham khac.

Ty '•A

Hal Hp41

*.x Ban Tang Giam doc cam ket da tuan thu cac yeu cAu neu ten trong viec lap Bao cao tai chinh hop nhAt. vA TUVAN C '•?".

Phi duyft Bio cao tai chinh Ban T6ng Giam doc Cong ty phe duyet Bao cao tai chinh hqp nhAt dinh kern. Bao cao tai chinh hqp nh phan anh trung thkrc va hop IS/ tinh hinh tai chinh hop nhAt cua Tap doan tai thai diem ngay 31 thang 12 nam 2020, ding nhu ket qua hoot clang kinh doanh hop nhAt va tinh hinh !try chuyen tien to hop nhat cho nam tai chinh ket tluic ding ngay, phi' hqp vai cac Chuan mtrc KO toan Viet Nam, Che da KO toan doanh nghiep Viet Nam va cac quy dinh phap ljt co lien quan den viec lap va trinh bay Bao cao tai chinh hop nhat.

o pa i

n Tang Giam doc,

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9' CMG TY 2 CO PHAN

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06 GEMADE

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Tong Giam dtic

Ngay 31 thing 3 nam 2021

3

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CG bakertilly A & C www.a-c.com.vn

CONG TY MACH NHIE,It H

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BAO cAo KIEM TOAN DOC LAP

Kinh giri: CAC CO BONG, HQI BONG QUAN TR! VA BAN TONG GIAM BOC CONG TY Co PHAN GEMADEPT

Chung toi da kiem toan Bao cao tai chinh hop nhAt kern theo cua C6ng ty Co phAn Gemadept (sau day goi tat la "Cong ty") va cac ding ty con (goi chung la "Tap doan"), &roc lap ngay 31 thang 3 nam 2021, tir trang 05 den trang 56, bao &Om Bang can doi ke,toan hop nhat tai ngay 31 thang 12 nam 2020, Bao cao ket qua hoat dOng kinh doanh hgp nhat, Bao cao, ltru chuyen tien to hop nhat cho nam tai chinh ket thik sung ngay va Ban thuyet minh Bao cao tai chinh hop nhat.

Trach.nhiOt cua Ban T6ng Giam dOc Ban Tong Giam doc C6ng ty chiu trach nhiam ve viac lap va trinh bay trung thtrc va hop IS, Bao cao tai chinh hop nhAt cua Tap doan theo cac,ChuAn mirc Ke toan Viet Nam, Che Ke toan doanh nghiap Viet Nam ,va cac quy dinh phap IS, co lien quan den viac lap va trinh bay Bao cao tai chinh hop nhat va chiu trach nhiam ve kiem soat not b0 ma Ban Tong Giam doc xac dinh la can thiet de dam bao cho viac lap va trinh bay Bao cao tai chinh hop nhat khong c6 sai sot tong yeu do gian Ian hoac nharn Ian.

Trach nhf* cua Kim Wan vier) Trach nhiam cua chiing toi IA dtra ray kien ye Bdo cane tai chinh hop nhAt dtra ten ket qua cua cu'Oc kiem toan. Chung toi da tien hanh kiem toan theo cac Chuan mvc Ki'em toan Viet Nam. Cac chuAn mirc nay yeu eau chung toi tuan this chuan mirc va cac quy dinh ye dao chic nghe nghiap, lap ke hoach va thtrc hien cuOc kiem toan de dat &roc sir dam bao hop 1S ye viac lieu Bao cao tai chinh hop nhat cua Tap doan cc!, con sai sot trong yeu hay khong.

Cong viac kiem toan bao g6m thtrc hien cac this tvc nham thu thap cac bang chimg kiem toan ve cac s6 lieu va thuyet minh ten Bao cao tai chinh hop nhat. Cac th6 ti,ic kiem toan &roc Itra chon dua tren xet doan cua kiem toan vien, bao gom danh gia rili ro c6 sai sot trong yeu trong Bao cao tai chinh hop nhat do gian Ian hoac nham [An. Khi thtrc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem soat ,n0i,b0 cua Tap doan lien quan den viac lap va trinh bay Bao cao tai chinh hop nhat trung thvc, hop ,1S, nham thiet ke cac this talc kiem toan phis hop vai tinh hinh thvc te, tuy nhien kh6ng nham mi,ic Bich dua ra kien ye hiau qua dm kiem soat not b0 cua Tap doan. Cling viac kiem toan ding bao g8m danh gia tinh thich hop cua cac chinh sach ke toan &roc ap,dvng va tinh hop IS, dm cac 66c tinh ke toan cua Ban Tong Gam doc ding am danh gia viac trinh bay tong the Bao cao tai chinh hop nhat.

Ch6ng toi tin ttrong rang cac bang chung ki6m toan ma chung toi da thu thap &roc la day dli va thich hop de lam cc sa cho St kien kiem toan cua chtlng toi.

Y kien cua Kiem toil) vien Theo 5, kien cua chung toi, Bao cao tai chinh hqp nit& da phan anh trung thkrc va hop IY, teen cac khia canh trong yeu tinh hinh tai chinh hop Mat dm Tap doan tai ngay 31 thang 12 nam 2020, clang nhtr ket qua hoat deng kinh doanh hop nhat va tinh hinh chuyen tien to hop nhat cho nam tai chinh ket thuc ding ngay, phis hop vai cac Chuan mi,rc KO toan Vi0 Nam, Che de Ke toan doanh nghiep Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh hop nhat.

TP. H6 Chi Minh, ngay 31 thang 3 nam 2021

610 H9ang Thai Virqng - Kiem town vien So Gay CNDKHN kinz loan: 2129-2018-008-1

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CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu ?mg Ben Nghe, QuL 1, TP. HO' Chi Minh, Vi'et Nam

BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thing 12 ram 2020

BANG CAN DOI ICE TOAN HOP NHAT Tai ngay 31 thong 12 nAm 2020

Don vi tinh: VND

MA Thuyet CHI TIEU so minh SO cuei nam SO diu nim

A - TAI SAN NGAN HAN 100 1.356.400.253.202 1.187.770.152.906

1. Tien va cac khoin Won thro-ng tien 110 V.1 427.676.366.191 185.545.788.383

1. Tien 111 416.176.366.191 181.545.788.383

2. Cac khoan tacmg ducmg tien 112 11.500.000.000 4.000.000.000

II. DAu ttr di chinh ngin lqn 120 23.437.445.943 44.267.969.361

1. ChUng khoan kinh doanh 121 V.2a 49.252.233.353 83.409.810.665 2. Dv phong giarn gid chUng khodn kinh doanh 122 V.2a (30.182.846.588) (42.841.841.304) S

3. DL to Am giU den ngay ciao han 123 V.2b 4.368.059.178 3.700.000.000

III. Cic khoin phai thu ngln han 130 747.950.935.161 787.249.150.460

1. Phai thu ngin han dm khach hang 131 V.3 341.988.491.153 366.913.853.716 (

2. Tra truac cho ngutri ban ngan han 132 V.4a 142.564.303.832 150.628.682.211

3. Phai thu nOi bO ngin han 133 4 ::

4. Phai thu theo den dO ke hoach ticrp ding xdy dung 134 -

5. Phai thu ve cho vay ngin han 135 V.5a 29.530.000.000 29.890.000.000

6. Phai thu ngan han khac 136 V.6a 243.392.277.048 248.569.466.319

7. Dv phang phai thu ngin han khO (RA 137 V.7 (9.524.136.872) (8.752.851.786) ----"'

8. Tai san thieu chtr xi/ ly 139 .01

IV. Hing tin kho 140 72.966.607.779 78.380.973.226 liC 1. Hang vin kho 141 V.8 77.169.725.859 81.502.181.686

.., EIA

2. Dv phang giam gia hang din kho 149 V.8 (4.203.118.080) (3.121.208.460) , `,...

V. TM son ngin 14n khic 150 84.368.898.128 92.326.271.476 Sh, -- -. ....r.,

1. Chi phi tra tnrac ngin han 151 V.9a 11.051.155.655 10.084.640.619

2. Thue gid tri gia tang dircic khiu trir 152 55.788.533.490 77.345.950.952

3. Thue va cac khoan khac phai thu Nha nu& 153 V.18 17.529.208.983 4.895.679.905

4. Giao dich mua ban tai trai phieu Chinh phi.' 154

5. Tai san nglin han ldiac 155

Ado clic, nay phcii (lux cloc cling vai Ban thitycit minh Boo coo tai chinh hqp nhdt 5

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutmg Ben Nghe, QuAn 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kat thiic ngay 31 thang 12 ram 2020 Bing can doi ke tom hqp nhiit (dip theo)

CHi TIEU

MA Thuyet so minh SO cool nam

SO dau niim

B - TAI SAN DAI HAN 200 8.478.143.954.066 8.932.136.744.096

I. Cic khoin phai thu dii han 210 56.015.447.670 35.083.378.013

1. Phai thu dai han cilia khach hang 211

2. Tra trtrac cho ngutri ban dai han 212 V.4b 358.000.000 358.000.000

3. Von kinh doanh a don vi tivc thu6c 213

4. Phil thu n¢i b6 dal han 214

5. Phil thu ye cho vay dai han 215 V.5b 25.100.000.000

6. Phai thu dai han khac 216 V.6b 30.557.447.670 34.725.378.013

7. Dy phang phai thu dai han khO dai 219

H. Tii sin co dinh 220 3.143.068.755.500 3.345.274.223.419

I. Tai sin co dinh hau hinh 221 V.10 2.760.856.086.787 2.916.128.041.718

Nguyen gia 222 4.908.384.792.791 4.832.622.857.685

Gia tri hao mon ki 223 (2.147.528.706.004) (1.916.494.815.967)

2. Tai sin co dinh thue tai chinh 224 V.11 116.925.846.196 159.869.253.562

Nguyen gib 225 247.772.204.488 259.738.889.560

Gia tri hao mon 11iy ke 226 (130.846.358.292) (99.869.635.998)

3. Tai sin c6 dinh vet hinh 227 V.12 265.286.822.517 269.276.928.139

Nguyen gia 228 357.186.280.451 347.724.397.901

Gib tri hao mon lay a 229 (91.899.457.934) (78.447.469.762)

HI. Bit Ong sin diu ttr 230

Nguyen gia 231 hAtal

Gia tri hao mon luy ke 232 ":15N1

IV. Thi sin db. dang dii han 240 1.757.169.265.427 1.799.802.914.004 I Wit

1. Chi phi sin xuAt, kinh doanh der dang dii han 241 MAN'

2. Chi phi xiy dung ca ban do dang 242 V.13 1.757.169.265.427 1.799.802.914.004

V. Diu fir tai chinh dii han 250 2.531.074.199.418 2.684.481.348.160

1. Diu to vao cong ty con 251

2. DAu to vao ding ty lien doanh, lien ket 252 V.2c 2.461.441.374.935 2.481.007.591.207

3. DAu to g6p von vio don vi khac 253 V.2d 72.736.908.411 206.581.032.000

4. Dy phong dau to tai chinh dai han 254 V.2d (3.104.083.928) (3.107.275.047)

5 Wu to nam giu den ngay dio han 255

VI. Thi sin dai han khic 260 990.816.286.051 1.067.494.880.500

I. Chi phi tra truac dii han 261 V.9b 638.590.994.095 676.460.835.521

2. Tai sin thue thu nhap hoan lai 262 V.14 110.693.814.592 94.280.850.909

3. Thiel bi, vat ttr, phi tong thay the dii han 263

4. TM sin dii han khac 268

5. Loi the thuong mai 269 V.15 241.531.477.364 296.753.194.070

TONG CONG TAI SAN 270 9.834.544.207.268 10.119.906.897.002

Btio coo nay phcii duvc doc cling veri Ban thuyit minh Boo cao tai chinh hop nhcit 6

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quart 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHINH HOP NHAT Cho ram tai chinh ket thic ngay 31 thang 12 nam 2020 Bang can d6i tee toin hqp nhit (flip theo)

CHI TIEU

Ma so

Thuyet minh SO cuoi nam S6 du nam

C - NO PHA1 TRA 300 3.239.614.949.264 3.552.650.031.380

1. Nq ngin han 310 1.745.211.780.685 1.828.483.009.231

1. Phai tra nguoi ball ngin han 311 V.I6 357.899.063.388 422.801.324.306

2. Ngutri mua tra tien tram ngin han 312 V.17 20.211.415.538 131.371.902.987

3. Thue va ode khoan phai nOp Nha nubs 313 V.18 18.970.678.365 84.738.031.413

4. Phai tra ngutri lao dOng 314 V.19 76.359.614.295 54.637.591.528

5. Chi phi phai tra ngin han 315 V.20 208.693.179.893 168.100.913.409

6. Phai tra noi b0 ngin hp 316

7. Phai tra theo tien CIO ke ho0ch hop d6ng xay dung 317 -

8. Doanh thu chua thvc hien ngin han 318 V.21a 1.406.668.824 5.234.940.031

9. Phai tra ngin han khic 319 V.22a 216.156.450.734 179.612.613.672

10. Vay va no thue tai chinh ngin han 320 V.23a 762.887.887.093 651.869.390.233

11. Dv phang phai tra ngin hp 321 V.24 22.571.255.010 68.156.661.011

12. Quy khen thutmg, phic lqi 322 V.25 60.055.567.545 61.959.640.641

13. Quy binh on gia 323 -

14. Giao djch mua bin tai till phieu Chinh phi 324

II. Nq dai han 330 1.494.403.168.579 1.724.167.022.149

1. Phai tra ngutri ban dai han 331

2. Ngutri mua tra tien tnroc dai han 332

3. Chi phi phai tra dai h0n 333

4. Phai tra nOi 1:10 ve von kinh doanh 334

5. Phai tra nOi 130 dai h0n 335

6. Doanh thu chua thvc hien dai han 336 V.2 lb 275.215.157.320 223.677.508.700

7. Phai tra dai h0n khac 337 V.22b 81.448.902.020 74.872.092.260

8. Vay va nq thue tai chinh dai han 338 V.23b 1.137.739.109.239 1.425.617.421.189

9. Trai phieu chuyen d6i 339

10. Co phieu uu dai 340

11. Thue thu nhap hoan 10i phai tra 341 V.26

12. Du phOng phai tra dai han 342

13. Quy phat tri6n khoa hoc va cong nghe 343

1 I

TY OUR

VA V

C A

Bcio cdo nay phdi duvc dpc cling voi Ban thuyit minh Bdo coo tai chink hop nhcit 7

Si &au nam

6.567.256.865.622

6.567.256.865.622 2.969.249.570.000 2.969.249.570.000

- 1.941.832.197.040

71.797.775.902

- 96.692.165.949

152.636.937.352

- :

138.163.837.156 505.387.726.304

505.387.726.304 i

691.496.655.919

10.119.906.897.002 ,N

9. CONG TY

CO PHAN

GEMADEPT `Minh

Clam disc

CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh Ron, Phuong Ben Nghe, Qu4n 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHINH HOP NHAT Cho ram tai chinh ket thirc ngay 31 thang 12 ram 2020 Bang can del ke toin hqp nhat (tiep theo)

CHI TIED

Ma so

Thuyet minh SO cuOi nam

D - VON CHU SO HirU 400 6.594.929.258.004

1. Viin chit set hilu 410 6.594.929.258.004

1. V6n gop dm cha ser hl u 411 V.27 3.013.779.570.000

- Ca phib pha thong có quyb bib quySt 411a 3.013.779.570.000

- Co phi& UV dal 411b -

2. Thang du von co ph'an 412 V.27 1.941.832.197.040

3. Quyen chon chuyen di trai phieu 413 -

4. Vein khac cua chu ser hfru 414 V.27 128.097.775.902

5. CO phieu quy 415

6. Chenh Lech danh gia lai tai san 416

7. Chenh Lech tjt gia h6i dodi 417 V.27 89.962.489.095

8. Quy du to phat trien 418 V.27 152.636.937.352

9. Quy 118 trq sip xep doanh nghiep 419

10. Quy khic thu0 On chi' so, heti 420 V.27 140.044.304.503

11. Lqi nhulan sau thus chua phan ph6i 421 V.27 435.146.071.577

- Lqi nhuOn sau thus chua phan phi

lay ICS clb cuoi 4 fru& 42Ia 64.214.087.107

Lqi nhuOn sau thud chic(' phcin phoi 4 nay 421 b 370.931.984.470

12. NguOn vim du to Ay dqng ca ban 422 -

13. Lqi ich c6 dung khong kiem soat 429 V.27 693.429.912.535

H. Ngtain kinh phi va quy khac 430

1. Ngu6n kinh phi 431

2. Ngu6n kinh phi da hinh thinh tai sin co dinh 432

TONG CQNG NGUON VON 440 9.834.544.207.268

TP. HO CM Minh, ngay 31 thang 3 nam 2021

Pham Quang Huy Nguyen guyet

Nproti lap an truong

Boo ctio nay phoi cluvc dcc cling vai Ban thuyit minh Bao ccio tai chinh hqp nhcit 8

Minh g Giim dOc

CONG TY CO PHAN GEMADEPT Dja chi: 6 La Thanh Ton, Phutmg Ban Ngh6, Quan 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh kat th6c ngay 31 thing 12 nam 2020

BAO CAO KET QUA HOINT BONG KINH DOANH HOT NHAT Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2020

CHI TIEUA

Ma so

Thuyit minh Nam nay

Dan vi tinh: VND

Nam tratic

1. Doanh thu bin hang vi cung cap djch vy 01 V1.1 2.605.666.369.829 2.642.913.926.204

2. Cic khoan giant trir doanh thu 02

3. Doanh thu thuan ve bin hang vi cung cap djch vy 10 2.605.666.369.829 2.642.913.926.204

4. Gia von hang bin 11 VI.2 1.656.081.835.186 1.630.141.018.915

5. Lqi nhu4n g6p ve bin hang vi cung cap djch vy 20 949.584.534.643 1.012.772.907.289

6. Doanh thu hoyt Ong tai chinh 21 VI.3 27.575.724.922 107.487.686.417

7. Chi phi di chinh 22 VI.4 159.264.353.024 146.510.028.288

Trong d6: chi phi Iii vay 23 146.594.706.568 145.399.814.157

8. Phan Iii hoc to trong cong ty lien doanh, lien ket 24 V.2c 157.111.374.216 236.158.202.752

9. Chi phi bin hang 25 VI.5 137.355.616.968 137.995.085.033

10. Chi phi quilt Iy doanh nghiep 26 VI.6 341.473.916.467 330.636.183.944

11. Lqi nhuOn than tir hoyt Ong kinh doanh 30 496.177.747.322 741.277.499.193

12. Thu nh4p khic 31 VI.7 80.099.486.056 18.959.361.175

13. Chi phi khic 32 VI.8 63.721.453.869 55.606.456.559

14. Lqi nhu4n khic 40 16.378.032.187 (36.647.095.384)

15. Ttmg lyi nhu4n ke toin trtrav thud 50 512.555.779.509 704.630.403.809

16. Chi phi thud thu nh4p doanh nghiep hien hinh 51 V.18 88.492.988.818 154.969.045.025

17. Chi phi thud thu nh4p doanh nghiep hoanlIQi 52 VI.9 (16.412.963.683) (63.907.693.215)

18. Lqi nhu4n sau thud thu nh4p doanh nghiep 60 440.475.754.374 613.569.051.999

19. Lqi nhu4n sau thud cua tang ty mg 61 370.931.984.470 517.028.616.025

20. Lqi nhuijn sau thud cua co dong khtmg kiem soil 62 69.543.769.904 96.540.435.974

21. Lai ca bin teen co phieu 70 VI.10 1.149 1.602

22. Lai suy giam teen c6 phieu 71 VI.10 1.149 1.602

TP. HO Chi Minh, ngiy 31 thing 3 nim 2021

Phym Qu g Huy Nguyeninh-Nguyet

Ngtrtri 14p KeTian trtrang

Bcio cao nay phai &gm dpc cung vii Ban thuyet minh Ado ccio tai chinh hpp nhdt 9

1

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu&ng BEn Nghe, Quin 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kit thitc ngay 31 thang 12 nam 2020 I

BAO cAo CHUYEN TIEN TE HOP NHAT (Theo phtrang phap gian ti6p)

Cho nam tai chfnh kit thtic ngay 31 thang 12 nam 2020

Don vi tinh: VND

1 CHI TIEU MA Thuyet

A so minh Nam nay

Nam trterc

I. Luu chuyin tien tir hoat ding kinh doanh

1. nhuOn &IL& dull 01 512.555.779.509 704.630.403.809

2. DieuLgi

chinh cho cac khan:

Khau hao tai san c6 dinh va bit ttOng san dau tu 02 407.829.017.632 366.059.069.169

Cac khoan du phong 03 V.2; V.7; V.24 (70.550.615.395) (22.694.937.043)

Lai, 16 chinh Tech gia h6i dodi do clanh gia lai cac khoan mtic tien to co g6c ngoai to 04 VI.4 331.606.922 (1.763.485.602)

Lai, 18 tir hoat Ong dau tu 05 V.2c; VI.3; VI.7; VI.8 (133.599.032.402) (278.102.500.172)

Chi phi lai vay 06 VI.4 146.594.706.568 145.399.814.157

Cac khoan dieu chinh khac 07

3. Lffi nhu(in to hoot Ong kinh doanh

fru& thay ddi von luu Ong 08 863.161.462.834 913.528.364.318

Tang, giam cac khoin phai thu 09 207.807.639.640 133.530.475.472

Tang, giam hang ton kho 10 4.332.455.827 (12.835.697.907)

Tang, giam cac khoan phai tra 11 (135.811.753.185) 211.911.993.712

Tang, giam chi phi tra tnrac 12 25.930.730.039 30.326.050.313

Tang, giam chting khoan kinh doanh 13 34.157.577.312 57.284.455.015

Tien !Ai vay da tra 14 V.20; V.22; VI.4 (146.478.966.196) (143.807.600.246)

Thue thu nhap doanh nghiep da n6p 15 V.18 (166.958.951.726) (100.596.252.515)

Tien thu khac tir hoat dOng kinh doanh 16

Tien chi khac cho hoat Ong kinh doanh 17 (30.775.781.866) (31.901.906.146)

Luu chuyen ti'dn thudn tir hogt dOng kinh doanh 20 655.364.412.679 1.057.439.882.016

II. Uri] chuyen tien tir hoV d9ng din tfr

1. Tien chi de mua sam, xay dung tai san c6 djnh va

cac tai san dai han khac 21 (215.700.797.051) (379.341.317.317)

2. Tien thu tir thanh IY, nhuqng ban tai san c6 dinh va

cac tai san dai han khac 22 V.10; VI.7 21.602.938.707 13.307.005.560

3. Tien chi cho vay, mua cac Ong cu nq cua

don vi khac 23 V.5 (59.840.000.000) (21.165.460.000)

4. Tien thu h6i cho vay, ban lai cac Ong ca nq cUa dan vi khdc 24 V.5 34.600.000.000 14.185.460.000

5. Tien chi dau tu gbp von vio dam vi khac 25 (31.012.563.977) (299.916.547.913)

6. Tien thu h6i dau tu gop von vio don vi khac 26 153.289.510.245 151.629.726.540

7. Tien thu lai cho vay, c6 tirc va loi nhuin duce chia 27 V.2c; V.6; VI.3 170.142.868.390 144.692.516.098

Luu chuyin tien thudn tit hogt Ong dau to 30 73.081.956.314 (376.608.617.032)

Belo coo nay phcii dtrqc dqc cieng veri Ban thuyit minh Belo cao tal chinh hqp nhdt 10

cr CONG TY CO PHAN

6 , GEMADEPT i 4, inh

him dee Nguyen Nguy4

oin true.' ng

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuing Ben Nghe, Qu#n 1, TP. H6 Chi Minh, Viet Nam

BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh lc& thOc ngay 31 thing 12 nam 2020 Bio cao Iuu chuyen tien t§ hqp nhet (tiep theo)

CHI TIEU

HI. Luu chuyen tien tir host dOng tai chinh

1. Tien thu tit phis hanh c6 phieu, nhan von g6p dm

Ma so

Thuyet minh Nam nay Nam truirc

chit so hCru 31 V.27 44.530.000.000

2. Tien tra Iai von Op cho cac chic sir hall, mua 1ai co phieu ctia doanh nghiep da Oat hanh 32

3. Tien thu tit di vay 33 902.082.317.483 826.032.123.593

4. Tien tra nq g6c vay 34 (1.024.407.933.654) (959.141.196.295)

5. Tien tra nq ge.oc thue tai chinh 35 (54.916.707.254) (55.979.121.000)

6. CO tire, Iqi nhuan da tra cho chit kr hUu 36 (353.473.087.928) (478.420.835.105)

Luu chuydn din thudn tir hogt Ong tai chinh 40 (486.185.411.353) (667.509.028.807)

Luu chuyin tien thuin trong nam 50 242.260.957.640 13.322.236.177

Tien vi trong dirtmg tien diu nam 60 V.1 185.545.788.383 172.567.048.493

Anh huerng cUa thay d6i tS, gia h6i doii quy d6i ngoai to 61 (130.379.832) (343.496.287)

Tien vi tircrng throng tien add nam 70 V.1 427.676.366.191 185.545.788.383

TP. H6 Chi Minh, ngay 31 thang 3 nam 2021

Pliant Quang Huy Nguiri 14p

Bcio ado nay phai duqc dpc rung voi Ban thuyit minh Boo cao tai chinh hqp nhcit 11

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Nutting Ben Nghe, Quan 1, TP.1-16 Chi Minh, Viet Nam BAO CAO TAI CHI-NH HOP NHAT Cho nArn tai chinh ket thic ngay 31 thing 12 nam 2020

BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thtic ngay 31 thing 12 nam 2020

I. D.:AC DIEM HOT HONG

1. Hinh thin hfru yen Cong ty CO phan Gemadept (sau day goi tat la "Cong ty" hay "COng ty me") la cong ty c6 phan.

2. LInh yip kinh doanh Cong ty kinh doanh trong nhieu linh vuc khac nhau.

3. Nganh nghe kinh doanh , C6ng ty kien dinh v6i chitin lilac phat trien cac nganh nghe kinh doanh cot lOi ben canh viec tien hanh da clang h6a nganh nghe mot each c6 chon loc. Cac linh vuc kinh doanh dm COng ty bao g6m: khai thac cang, logistics, trong ding va bat,dOng san. • Khai thac cang: Khai thic he thong cang trai doe dr Bac chi Nam, tai cac thanh ph6 16n va cac kl

vimg kinh to tong diem: cang Phtrac Long, cang Nam Hai, cang Nam Hai Dinh WI, cang Nam Dinh VII, cang Dung Quit, cang Binh Duang, Nam Hai ICD va cang nuac sau Gemalink Cai Mep; I

• Logistics: Trung tam phan ph6i; Van tai container chuyen tuyen; Van tai hang sieu truong sieu trong; Van tai da phuong thirc; Quan lY tau va thuyen vial; Dai 1 , giao nhan; Ga hang hoa hang r,

khong,..; • Trong rirng: Trong, cham soc, khai thac, che bien cay cao su NIA cay ding nghiep tai Campuchia; • Bat dOng san: Xay dung va khai thac cac trung tam thuang mai, khach san, cao 6c van phong 6

cac thanh ph6 Ian tai Viet Nam va khu vuc Dong Dtrcmg bao g6m: du an Khu phirc hop Saigon Gem va du an Khu phirc hop tai Vieng Chan — Lao.

4. Chu 1c5, san xuAt, kinh doanh thong thuirng Chu kY san xuat kinh doanh th6ng thuemg cua Cong ty khong qua 12 thing.

5. Dic diem hoit Ong ctia Tip doin trong nam co inh huirng den Bio cao tai chinh hqp nhit COng ty di chi tra co ttic nam 2019 bang tien vii 0) le 10%, tuong dtrang 1.000 VND/co phieu.

Trong ram, Con& ty da tang von dieu le tit. 2.969.249.570.000 VND len 3.013.779.570.000 VND bang viec phat hanh co phitu theo chticmg trinh phitc lqi bang c6 phieu cho ngtroi lao clOng trong Cong ty theo Nghi coy& HOi (long quan tri s6 111/NQ-HDQT-2020 ngay 08 thang 12 nam 2020 va da nhan dugc Giay chumg nhan dang IcY doanh nghiep thay doi Ian tht'r 25 do So. Ke hoach va Dau to TP. H6 Chi Minh cap ngay 28 thing 01 nam 2021.

Trong nam, Tap doan da hoar' tat giai the Cong ty Co phan Cang qu6c to Gemadept Nhan HOi va da chuyen nhuang 48% von tai COng ty TNHH OOCL Logistics (Viet Nam).

( J 94N

J VAN

:(ft

6. Cu true Tip doh!' Tai theri diem cuoi nam, Tap doan bao g6m Cong ty me, 18 cong ty con chiu su kiem so& cua Cong ty me NIA 16 cong ty lien doanh, lien lc& (tai theri diem du nam,‘ Tap doan c6 19 cong ty con NIA 17 cong ty lien doanh, lien ket). Toan bO cac cong ty con &roc hqp nhat trong Bao cao tai chinh hop nha't nay.

Ban thuydt minh nay la mgt 60 phan hqp thanh va phat duqc dQc ding va Rao cao tat chinh hqp nhcit 12

TS, le lqi ich

So SO cu6i nam dAu nam

TS, le quyen bieu quyet

So SO cu6i nam dAu nam

C6ng ty CO phAn Cang Nam Hai Dinh Vu

C6ng ty Co phAn Cang Nam Hai

Cong ty Co phAn ICD Nam Hai (i)

Cong ty Co phAn Cang quoc to Gemadept -Dung Quat Cong ty TNHH Cang Plunk Long

Cong ty Co phAn Dich vv Van tai TruOng Th9

Cong ty TNHH Thiet bj va Djch vii Hang hai Thai Binh Duong Cong ty TNHH ISS -Gemadept

Cong ty TNHH MTV Van tai Hang hai Thai Binh Duong Cong ty TNHH MTV Cong nghiep Cao su Thai Binh Duong C6ng ty Co phAn Hon Ngoc Thai Binh Duong

C8ng ty CO phAn Hoa Sen Thai Binh Duong

Cong ty Co phAn Niem Kieu Hanh Thai Binh Duong Cong ty TNHH Dich vv Van tai Tong hqp V.N.M Cong ty Co phAn DAu to Xay dung Phat trien Ha tang Gemadept

1 1

CONG TY CO PHAN GEMADEPT Dja chi: 6 Ld Thanh Ten, Phirtmg BEn Nghd, Quan 1, TP. HO Chi Minh, Vidt Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kdt thnc ngay 31 than 12 nam 2020 Ban thuyet minh Bsio cao chinh hqp nhiit (tidp theo)

Dia chi try so chinh

6a. Danh stich ctic cong ty con tai then dilm cuji nam

Ten cong COng ty Co phAn Cang Nam Dinh WI

LO CAI, Khu cong nghiep Nam Dinh Phuong Deng Hai 2, Quan Hai

An, TP. Hai Pheng, Viet Nam Km so 6 Dinh Nig, Phutmg Dong Hai 2, Quan Hai An, TP. Hai Phong, Viet Nam 201 Ng6 Quyen, Phuong May Chai, Quan Ngo Quyen, TP. Hai Ph6ng, Viet Nam LO CN3, Khu ding nghiep MP Dinh

Phuong Dong Hai 2, Quan Hai An, TP. Hai Phan*, Viet Nam Ben so 1 - Cang tong hop Dung Quat, Xa Binh Thuan, Huyen Binh San, Tinh Quang Ngai, Viet, Nam 6 Le Thanh Ton, PhuOng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam

Khu ph6 7, Phuong Truong Th9, TP. Thu Dirc, TP. H6 Chi Minh, Viet Nam 6 Le Thanh Ton, Pinning Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam

45 VO Thi Sau, PhuOng Da Kao, QUO 1, TP. H6 Chi Minh, Viet Nam

6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam

6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam

61 Dutmg 468, Phu mg Toul Tumpoung 2, Quan Chamkarmon, TP. Phnom Penh, Campuchia 18B Dui:mg 500, Phutrng Phsar Deum Thkov, Quan Chamkarmon, TP. Phnom Penh, Campuchia 947 Thon Por Prok Khang Tbong, Phutmg Kar Karb, Quan Po Sen Chey, TP. Phnom Penh, Campuchia 6 LO Thanh T6n, Phuong Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam

147 NguyZn Thai Binh, Phuimg 3, TP. Tan An, Tinh Long An, Viet Nam

60,00% 60,00% 60,00% 60,00%

84,66% 84,66% 84,66% 84,66%

99,98% 99,98% 99,98% 99,98%

75,00% 65,00% 75,00% 65,00%

80,40% 80,40% 80,40% 80,40%

100% 100% 100% 100%

46,00% 46,00% 54,00% 54,00%

100% 100% 100%

51,00% 51,00% 51,00%

100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

100% 100% 100% 100%

50,00% 50,00% 50,00% 50,00%

100%A

51,00q

100%

13 Bern thirygt minh nay la mel be pkin hop thanh va phai Ayr (Ix cling val &Jo ccio tot chinh hqp nhcit

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutrng Ben Nghe, Quan 1, TP. Ht) Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thing 12 nam 2020 Ban thuyet minh Bio cao tai chinh hqp nhit (tiep theo)

Ten ding ty Cong ty Co phin Gemadept Viing TAu

Cong ty Co pt.& Cang Binh Duong

1/1A Pham Hang Thai, Pluramg 7, TP. ViIng TAu, Tinh BA Ria - Viing Tau, Viet Nam TD so 712, TBD so 8.BT.B, To 5, Khu pha Quyet Thing, Pinthrig Binh Thing, TP. Di An, Tinh Binh Ducmg, Viet Nam

Dia chi till so chinh

TS, ks lqi ich

,s6 s6 cuoi nam dau nam

Ty le quyen bieu quyet

s6 s6 cuai nam dau nam

70,00% 70,00% 70,00% 70,00%

80,09% 80,09% 80,09% 80,09%

NO), 16 thing 01 nam 2020, Tap doan da mua them 10% et) phin cira Cong ty CO phin ICD Nam

Hai, tang t le von g6p tai cong ty con nay len 75% tir ngay nay.

Tap doan nam quyen.kiem soar C6ng ty. CO phin Dich vu Van tai Trutrng Tho do dugc su quyen cila mat so c6 &mg d8 dat ty le, quyen bleu quyet trong cac cuac hop Dai hai dong CO clang IA 54%.

6b. Danh sdch ccic Cong ty lien doanh, lien ket claw phan cinh trong Belo cdo tai chinh hop nett theo phirang phap vein chii so' hau

Ten cong ty Cong ty TNHH CJ Gemadept Logistics Holdings Cong ty TNHH MTV Tiep van Gemadept

Cong ty Co phin Mekong Logistics

Cong ty TNHH MTV Gemadept HAi Phong

Cong ty TNHH CJ Gemadept Shipping Holdings Cong ty TNHH MTV Van tai bien Gemadept

Gemadept Shipping Singapore Pte. Ltd.

Gemadept (Malaysia) Sdn. Bhd.

Cong ty Co phin Cang Cii Mep Gemadept -Terminal Link (1)

Dia chi trki sa chinh 6 Le Thanh Ton, Phuong Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam

L6 Jl, Dual-1g so 8, Khu cong nghi'ep S6ng Than 1, Phuimg Di An, TP. Di An, Tinh Binh During, Viet Nam Khu cong nghiep Song Hau, Xa Dong Phu, Huyen Chau Thanh, Tinh Hau Giang, Viet Nam Tang 6, Lo 20A, Dia nhA TD Plaza Business Center, Le Hang Phong, PhuiTng Dong Khe, Quan Ngo Quyen, TP. HAi Phong, Viet Nam 6 Le Thanh Ton, Phuorig Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam

6 L8 Thanh T6n, Phuorng Ben Nghe, Quan 1, TP. Ho Chi Minh, Viet Nam

63 Market Street #05 - 01A Bank of Singapore Centre, Singapore, 048942

No.68B, Jalan Batai Laut 4, Taman Intan, 41300 Klang, Selangor Darul Ehsan, Malaysia Ap Tan Lac, Planing Phu& Hoa, Thi xa Phu MS", Tinh BA Ria - Viing Tau, Viet Nam

TS, le ich TS, le quyen

bieu quyet S6 So ,S So So

cuai nam dau nam cuoi nam dau nam

49,10% 49,10% 49,10% 49,10%

49,10% 49,10% 49,10% 49,10%

25,02% 25,02% 25,02% 25,02%

49,10% 49,10% 49,10% 49,10%

51,00% 51,00% 50,00% 50,00%

51,00% 51,00% 50,00% 50,00%

51,00% 51,00% 50,00% 50,00%

51,00% 51,00% 50,00% 50,00%

65,13% 65,13% 50,00% 50,00%

14 Ban thuyit minh nay lo mgt b(i pkin hop thank va phdi dugc droc cling von Belo cdo raj chinh hop nhdt

34,52%

50,00%

40,00%

45,00%

26,56%

40,00%

26,78%

- 49,00% - 49,00%

34,97% 34,52% 34,97%

50,00% 50,00% 50,00%

40,00% 40,00% 40,00%

45,00% 45,00% 45,00%

26,56% 26,56% 26,56%

40,00% 40,00% 40,00%

26,78% 26,78% 26,78%

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. HO. Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ke't thitc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chink hop nhAt (tiep theo)

Ty le quyen bieu quyet

,s6 SO

Dia chi tru chinh cuOi nam dAu nam cu6i nam dAu nam

30 Phan Thuc Duyen, Phtreng 4, QuAn Tan Binh, TP. Ho Chi Minh, Viet Nam 6 Le Thanh Ton, Phutrng Ben Nghe, QUO 1, TP. H6 Chi Minh, Viet Nam

Ban Sibunhuong, Quan Chanthabouly, Thu do Vientiane, Lao 117 Le Lcri, Phueng Ben Thanh, Quan 1, TP. Ho Chi Minh, Viet Nam

267 Quang Trung, Phuerng Quang Trung, Quart Ha Deng, TP. Ha Ni, Viet Nam Cau Turn, Khu phi Hai Tan, Thi trAn Phtrac Hai, Huy'en DAt DO, Tinh BA Ria — Viing Tau, Viet Nam 973 Duang 30/4, Phutmg 11, TP. Wing Tau, Tinh Ba Ria - Viing Tau, Viet Nam TAng 13, tea nha Sai Gen Trade Center, 37 Ton Dire Thang, QuAn 1, TP. HO Chi Minh, Viet Nam

Ten ding t' Cong ty Co phan Djch vu Hang Ha Sai Gen

Cong ty TNHH Tiep van "K" Line —Gemadept Cong ty TNHH Golden Globe

Cong ty TNHH Thucrng mai Qua Cau Vang

Cong ty Co pyAn Lien hop Thirc pham

C6ng ty Co phan Du lich Minh Dam

C6ng ty Co phAn Thtrcmg cang Wing Tau

Cong ty TNHH OOCL Logistics (Viet Nam)"

TS, le lqi ich

mac du ts, le phAn sa hint oh Tap doan trong CO'ng, ty Co phan Cang Cai Mep Gemadept —Terminal Link IA hcm 50% nhung theo Dieu le' Cong ty Co phan Cang Cai Mep Gemadept — Terminal Link quy dinh cac Nghi quyet cua Dai hOi ding co (long phai &roc so co ding dai dien cho it nhat 76% tong so co phAn bleu quyet ding j, thong qua. Do do khoan dA.A1 to nay &roc trinh bay O. khoan attic "Dail ttr vao cong ty lien doanh, lien ket" ten Bao cao tai chinh hop nhat.

Ngay 27 thang 02 ram 2020 TA'p doan da chuyen nhuvng 48%, phAn von tai C6ng ty TNHH 00CL

Logistics (Viet Nam)., Do chi con nam giir 1% quyen bleu quyet nen Tap doan khong con kiem soat ding ty nay. Khoan dau to con lai duoc trinh bay tren Bao cao tai chinh hqp nhat o khoan attic "Dau to gop von vao don vi khac".

7. Tuyen bO ve kha fling so sinh thong tin tren Bat) cao tai chinh hop nhat Cac so lieu tucmg ung cua nam truck so sanh dtroc vii so lieu dm nam nay.

8. Nhan vien Tai ngay ket tit& nam tai chinh Tap doan có 1.501 nhan vien dang lam vi'ec tai cac cong ty trong Tap doan (s6 dAu nam la 1.482 nhan

0

15 Ban thiryit minh nay la mOt 60 phOn hop rhanh va phai &pc doc cirng voi Brio cao tar chinh hop nhdt

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le 'Thanh Ton, Platting Ben Nghe, Quail 1, TP. H6 Chi Mink Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2020 Ban thuyet minh Ban can tai chfnh hqp nhAt (tiep theo)

II. NAM TAI CHINH, DON VI TIEN TE St. DUNG TRONG ICE TOAN

1. Nam tai chinh Nam tai chinh cua Tap doan bat dau tir ngay 01 thang 01 va ket that vac) ngay 31 thang 12 hang nam.

2. Don vi tien to sir citing trong ke toan Don vi tien to sir dung trong ke toan la Dong Viet Nam (VND).

III. CHUAN MIX VA CHE DO ICE TOAN AP DliNG

1. Che do ke toan ap dking Tap doan Ai) dung cac Chuan muc Ke toan Viet Nam, Che C16 Ke toan doanh nghiep Viet Nam duqc ban hanh theo Thong to so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 huong dan Che d6 Ke toan doanh nghiep, Thong to s6 202/2014/TT-BTC ngay 22 thang 12 nam 2014 huerng dan lap va trinh bay Bao cat) tai chinh hop nit& va cac thong to khac htrong clan that hien chuan muc ke toan dm BO Tai chinh trong viec lap va trinh bay Bao cao tai chinh hop nhat.

2. Tuyenb4 ve viec tuan chuin mtyc va the ke , Ban Tong Gam doc C8ng ty dam bao cla tuan thu yeu cau cua cac Chuan muc Ke toan Viet Nam, Che d6 Ke toan doanh nghiep Viet Nam &roc ban hanh theo Th6ng to so 200/2014/TT-BTC ngay 22 thang 12 nam 2014, 'Thong ttr s6.202/2014/TT-BTC ngay 22 thang 12 nam 2014 ciing nhu cac thong to khac htrOng din that hien chuan muc ke toan cua B6 Tai chinh trong viec lap NIA trinh -bay Bao cao tai chinh hop nhat.

IV. CAC CHINH SACH ICE TOAN AP DVNG

1. Ca sir lap Bao cao tai chinh hop nhat Bao cao tai chinh hop nhat &roc lap tren co sa ke toan cl6n tich (trir cac thong tin lien quan den cac 1u6ng tien). I E

2. Ca so. hqp nhAt Bao cao tai chinh hop nhat bao g6m Bao cao tai chinh cua Cong ty mg va Bao cao tai chinh cua cac cong ty con. Cong ty con la don vi chiu sir kiem sok dm Cong ty mg. Su kiem sok ton tai khi Cong ty r, _I

mg co kha rang truc tiep hay Sian tiep chi ph6i cac chinh sach tai chinh va hoat d6ng cua cong ty con de.thu duqc cac Igi ich kinh to tir cac hoat d6ng nay. Khi xac dinh quyen kiem soar có tinh den quyen bieu quyet tiem nang Oat sinh tir cac quyen chon mua hoac cac ding cu no va cong cu von co the chuyen dOi thanh co phieu pho thong tai ngay ket tittle nam tai chinh.

Ket qua hoat d6ng kinh doanh cua cac ding ty con throe mua lai hoac ban di trong nam dirge trinh bay trong Bao cao ket qua hoat d6ng kinh doanh hqp nhat tir ngay mua hoac cho den ngay ban khoan dau to a cong ty con do.

Bao cao tai chinh cua cong ty mg Nth cac c6ng ty con sir dung a hop nhat dugc lap cho ding mgt ky ke toan va ap dung cac chinh sach ke toan thong nhat cho cac giao dich va sir kien ding loai trong nh&ng hoan canh tuang tii. Trong twang hop chinh sach Ice toan cua cong ty con khac voi chinh sach ke toan dp dung thong nhat trong Tap doan thi Bao cao tai chinh cua cong ty con se có nhang dieu chinh thich hop truac khi sir dung cho viec lap Bao cao tai chinh hop nhat.

S6 du cac tai khoan tren Bang can diSi ke toan gi&a cac cong ty trong ding Tap doan, cac giao dich not b6, cac khoan 'Ai npi b0 chua that hien phat sinh tir cac giao dich nay phai dtroc loai trir hoan toan.

16 Ban thuyet minh nay la mOt by phdn hop thimh th phcii chroc doc ming thi Ado cao tat chinh hop nhdt

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtyng Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CIANH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp ntuit (tiep theo)

Cac khan to chua thuc hien phat sinh tir cac giao dich nOi be) ding dugc loai 66 trir khi chi phi tao nen khoan 16 do kh6ng the thu hal dugc

Lqi ich cita co dung khong kiem sat the hien pan lai hoac 1.8 trong ktt qua kinh doanh va tai san thuan cua ding ty con kh6ng dugc nam gid bOi Tap doan va dugc trinh bay 6. khoan muc rieng tren Bao cao ket qua hoat Tang kinh doanh hop nhat va tren Bang can doi Ice tan hqp nhat (thuOc phan von chit sa hitu). Lqi ich cua co dong khong kiem sat bao gom gia tri cac lqi ich cua CO &mg khong kiem sat tai ngay hop nhat kinh doanh ban dau,va phan loi ich cita co Tong khong kiem soat trong

bien dOng cita von chit so. hdu tir ngay hqp nhat kinh doanh. Cac khoan to pat sinh tai cong ty con dugc phan ba tuang img voi pan s& hdu dm co (long khong kiem soat, ke ca tru&ng hqp so to d6 Ion ham phan so hdu dm co &nig khong kiem sat trong tai san than cua cong ty con.

Khi Tap doan dau tu de tang tj, le lqi ich nam gid tai ding ty con, pan chenh lech gida gia phi khan dau to them va gia tri ghi so dm san thuan ding ty con mua them tai ngay mua dugc ghi nhan trtrc tie vao khan attic "Loi nhuan sau thud' chua pan phoi" tren Bang can dal ke tan hop nhat.

Khi Tap doan thoai mgt pan vein tai ding ty con: • N6u sau khi thoai vent Tap doan van gid quyen kiem soat: ket qua dm viec thodi von dugc ghi

nhan vao khoan muc "Lqi nhuan sau thud' chtra pan phoi" teen Bang can doi ke tan hop nhat. 1

• Neu sau khi thoai von Tap doan mat quyen kiem soat va cong ty con tra thanh ding ty doanh, lien ket: khoan dau to con lai dugc trinh bay a khoan muc "Dau to vao calif ty lien doanh, lien ket" ten Bao cao tai chinh hop nhat theo plurcrng pap von chit so hdu va ket qua cila viec thoai von dugc ghi nhan vao Bao cao ket qua hoat dOng kinh doanh hop nhat.

• Neu sau khi thoai van Tap doan mat quyen kiem soat va cong ty con tra thanh khoan dAu Ur thong therng: khan Au tu con lai dugc trinh bay theo gia tri,ghi so ten Bao cao tai chinh hqp nhat va ket qua ciia viec thodi von dugc ghi nhan vao Bao cao ket qua hoat dOng kinh doanh hop nhat.

Tru&ng hop cong ty con huy dOng them von gop tir cac chit so hilu,neu tj, von gop them dm cac ben khong twang irng vai ty le hien hanh thi phan chenh lech gida so v8n gap them cua Tap doan va TY phan s& hdu tang them trong tai san thuan cita cong ty con dugc ghi nhan vao khoan "Lgi nhuan Hi.fu HAP sau thud' chua phan phoi" tren Bang can doi ke toan hop nat. A TUvA

3. Cie giao dich bang ngo4i t§ • A

Cac giao dich pat sinh bang ngoai dugc chuy'en dot theo tj, gia tai ngay phat sinh giao dich. SO du cac khoan muc ti6n to co gac ngoai to tai ngay ket thuc nam tai chinh dugc quy doi theo tj, gia tai ngay

nay.

Cherth lech tj, gia phat sinh trong nam tir cac giao dich bang ngoai to dugc ghi nhan vao doanh thu hoat ding tai chinh hoac chi phi tai chinh. Chenh lech tj, gia do &loth gia lai cac khoan mix den to co goc ngoai to tai ngay ket thitc nam tai chinh sau khi bit trir chenh lech tang va chenh lech giarn dugc ghi nhan vao doanh thu hoat dOng tai chinh hoac chi phi tai chinh.

TS, gia sir dung de quy doi cac giao dich phat sinh bang ngoai to la tj, gia giao dich thuc to tai theri

diem phat sinh giao dich. TS, gia giao dich thuc to doi vai cac giao dich bang ngoai to dtroc xac dinh nhu sau: • Doi vai hop (tang mua ban ngoai to (hqp dons mua ban ngoai to giao ngay, hqp clang kj, han, hop

clang tuang lai, hop ding quyen chin, hop dOng hoan tj, gia ky ket trong hqp (long mua, ban ngoai to gida Tap dart va ngan hang.

• Doi voi cac khoan gap von hoac nhan von g6p: tj, gia mua ngoai to cua ngan hang nai Tap doan ma tai khoan de nhan von dm nha dAu to tai ngay gap von.

• Doi vai ng phai thu: tj, gia mua ngoai to cua ngan hang thtrang mai nai Tap doan chi dinh khach hang thanh toan tai th&i diem giao dich phat sinh.

17 Ban thuyit minh nay la me.1 60 pkin hop thanh va phai dugc doe ding vai Bao ado tai chinh hop nhat

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phut:mg Ben Nghe, Quark 1, TP. Ho Chi Minh, Vi4t Nam BAO CAO TAI CHtNH HOP NHAT Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hep nhat (tiSp theo)

• DOi veil nq phai tra: ty gia ban ngoai to cua ngan hang thuang mai nai Tap doan du kien giao dich tai thai diem giao dich phat sinh.

• D6i vai cac giao dich mua sam tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai to (khong qua cac tai khoan phai tra): gia mua ngoai to cua ngan hang thuang mai nai Tap doan thirc hien thanh toan.

TS, gia sir dung de danh gia Lai s6 du cac khoan muc tien to c6 g6c ngoai to tai ngay ket th6c nam tai chinh dugc xac dinh theo nguyen tac sau: • Doi Arai cac khoan ngoai to giri ngan hang: ty gia mua ngoai to cua ngfin hang nai Tap doan ma tai

khoan ngoai te. • D6i vai cac khoan muc tien to c6 g6c ngoai to dugc phan loai la tai san khac: ty gia mua ngoai to

cua Ngan hang TMCP Plurcmg Ding — Chi nhanh Tan Binh (Ngan hang Tap doan thuang xuyen c6 giao dich).

• Doi Arai cac khoan muc tien to co g6c ngoai to dugc phan loai la ng phai tra: ty gia ban ngoai to cua Ngan hang TMCP Phucrng Dong — Chi nhanh Tan Binh (Ngan hang Tap doan thuang xuyen c6 giao dich).

Ty gia sir dung khi chuyen d6i Bao cao tai chinh cua ding ty con lap bang ngoai to sang dam vi tien to ke toan cua Cong ty me nhu sau: • Tai san va Iqi the thuang mai phat sinh khi mua cong ty con a nuac ngoai dugc quy d6i theo ty

gia mua cua ngfin hang tai ngay ket fink nam tai chink • Nq phai tra dugc quy doi theo ty gia ban dm ngfin hang tai ngay ket thuc nam tai chinh. • Gia tri tai san thufin cua cong ty con do C6ng ty me nam giir tai ngay mua dugc quy doi theo ty gia

ghi s6 tai ngay mua. • Lgi nhuan sau thus chua phan phi phat sinh sau ngay mua cong ty con dugc quy d6i bang cach

tinh toan theo cac khoan muc doanh thu, chi phi cita Bao cao ktt qua hoat dOng kinh doanh. • Co tirc da tra dugc quy d6i theo ty gia giao dich thirc to tai ngay tra c6 tirc. • Cac khoan attic thuc Bao cao ket gua hoat dOng kinh doanh va Bao cao km chuyen tien to dugc

quy doi theo ty gia giao dich thuc to tai thai diem phat sinh giao dich. Neu ty gia binh quan ky bao cao xap xi ty gia giao dich thuc to tai thai diem Oat sinh giao dich (chenh Lech kh6ng qua 02%) thi ap dung gia binh quan. Neu biEn dq giao dOng cua ty gia girra thai diem dau nam va cu6i nam tren 02% thi ap dung theo ty gia tai ngay ket thus nam tai chinh.

Chenh Lech ty 4id h6i dodi phat sinh khi chuyen d6i Bao cao tai chinh ctia cong ty con dugc phan anh luy ke trong phan von chit sit him cita Bang can den ke toan hop nhat theo nguyen tac: • Phan chenh Lech ty gia h6i doai phan bo cho Cong ty me dugc trinh bay tai khoan muc "Chenh

Lech gia hoi doai" thuc phan von ch6sa hilu.cila Bang can doi ke toan hop nhat. • Phan chenh tech ty gia hoi doai phan 136 cho co &rig khong kiern scat duct trinh bay tai khoan

muc "Lgi ich co (long khong kiem soar.

Chenh tech ty gia h6i dodi Oat sinh lien quan den viec quy doi khoan Iqi the thuang mai chua phan 136 het tai ngay ket thiic !tam tai chinh dugc tinh toan 130 cho Cong ty me va dugc ghi nhan vac khoan mix "Chenh lech ty gia hoi doai" thuc phan von chit so. huu c6a Bang can doi ke toan hop nhat.

4. Tien va cac khan twang throng tien Tien bao gom tien mat va tien giri ngan hang khong ky han. Cac khoan twang dung tien la cac khoan dau ttr ngan han c6 thai han thu h6i kitting qua 03 thang ke tir ngay dau ttr, c6 kha nak$ chuyen d6i de dang thanh met lugng tien xac dinh va khOng c6 rui ro trong viec chuyen doi thanh tien tai thai diem bao cao.

1

18 Ban thuyit minh nay 16 mdt bej phdn hpp thanh vd phai dugc dpc cimg veri Bcio cao tar chinh hpp nhdt

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, PhuOng Ben Nghe, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2020 Ban thuytt minh BA° cao tai chinh Imp nhAt (tiep theo)

5. Cac khoin dau ttr tai chinh Chung khan kinh doanh Khoan dau to citric phan loaf IA chimg khoin kinh doanh khi nam giir vi muc dich mua ban de kiem

Chirng khoan kinh doanh dtrqc ghi s6 ke toan theo gia g6c. Giag6c cua chimg khoin kinh doanh dtrqc xac djnh theo gia trj hop l5, cua cac khoan thanh town tai thai diem giao djch phat sinh cong cac chi phi lien quan den giao djch mua chting khoan kinh doanh.

Thai diem ghi nhan cac khoan chimg khoan kinh doanh IA thai diem Tap loan có quyen soy hint, ca the nhu sau: • DOi vent chung khoan niem yet: duqc ghi nhan tai thai diem khop lenh (T+0).

• DM vii ailing khoan chua niem yet: duqc ghi nhan tai then diem chinh thirc co quyen theo

quy djnh cua phap luat.

Tien lai, co tirc va lgi nhuan dm cac ky trtrac khi chirn khoan kinh doanh dtrot mua dugc hach toan giam gia trj dm chinh chi:mg khoan kinh doanh do. Tien lai, c8 tire va lqi nhuan dm cac,ky sau khi chimg khoan kinh doanh dirge mua &rot ghi nhan doanh thu. Co

co dixqc nhan bang c8 phieu chi

duic theo doi so luqng co phieu tang them, khong ghi nhan gia trj c6 phieu nhan duic.

Co phieu hoan doi duct xac djnh theo gia trj hop 15/ tai ngay trao d6i. Gia trj hcrp 15, cUa c6 phieu dtrqc

xac djnh nhu sau:

1

• D6i yen c6 phieu cila cong ty niem yet, gia trj hop 15, dm et') phieu IA gia dung cfra niem yet tren thj truing chimg khoan tai ngay trao Mi. Truing hop tai ngay trao d'Oi thj truing chimg khoin khong giao djch thi gia trj hip 15, cUa CO phieu IA gia d6ng dm phien giao djch truck lien ke veri ngay trao doi.

I • Doi v 6i c6 phieu chua niem yet duqc giao dich tren san UPCOM, gia trj hop lY cila c6 phieu IA gia

giao djch (long dm teen san UPCOM tai ngay trao doi. Truing hop ngay trao El san UPCOM khong giao djch thi gia trj hop ly dm co phieu IA gia dong dm phien giao djch train lien ke yeti

I ngay trao Mi. • DM vii c6 phieu chua niem yet khac, gia trj hop 1Y dm co phieu IA gia do cac ben them thuan theo

hop dOng hoac gia trj so sach tai tiled diem trao doi.

I Dupiling giam gia chimg khoan kinh doanh citric lap cho tirng loai chUng khoan dugc mua ban tren thj truing va co gia trj hop ly thap hon gia goc. Gia trj hop lY dm chang khoin kinh doanh duqc xac

I •

dinh nhu sau: DM vii chirng khoan niem yet tren thi truing chimg khoan: gia (long dm tai ngay gin nhat co. giao dich tinh den died diem ket thlic nam tai chinh.

I

• DM vii co phieu da clang k5, giao djch teen thj truing giao dich dm cac, cong t' dai chung Om niem yet (UPCOM): gia tham chieu binh quan trong 30 ngay giao djch lien ke gan nhat trtrac theri diem ket thlic nam tai chinh do Sa Giao dich chUng khoin cong W.

I

• Twang hop c'6 phieu da niem yet tren thj truing chimg khoan hoac c6 phieu dm cong ty c6 phan

da clang kj, giao djch tren thj truing Upcom kh6ng có giao djch trong yang 30 ngAy trtroc ngity trich lap du phong, CO phieu da niem yet bj huy niem yet, bj dinh chi giao djch, bj ngirng giao

I

djch: viec lap du piling dtric thuc hien can cir vac) khoan 16 oh cong ty dtrqc dau to mix trich lap bang chenh Lech girra von dau to that to dm cac chu so him va von chasa,hau tai ngay ket thuc nam tai chinh nhan vM ty' le ser hiru von dieu le dm Cong ty so vii tang so von dieu re that Op.

Tang, giam so du piling giam gia chirng khoan kinh doanh can phai trich lap tai ngay ket thlic nam tai chinh duqc ghi nhan vAo chi phi tai chinh.

Ban thitylt mirth nay is men be, phern hap thanh va ph:it ducfc dQc cling yeti Bcio ccio tai chinh hap nhdt 19

CONG TY Co. PHAN GEMADEPT Dia chi: 6 Le Thinh Ton, Phutmg Ben Nghe, Quail 1, TP. Ho Chi Minh, Viet Nam BAO cAo TAI CHINH HOP NHAT Cho nam tai chinh ket thtic ngay 31 than 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhat (tiep theo)

Lai hoac t& tir viec chuyen nhuong chirng khoan kinh doanh duqc ghi nhan vao doanh thu hog d6ng tai chinh hoac chi phi tai chinh. Gia von &roc xac dinh theo phtrong phap binh quart gia quyen di d6ng.

Ceic khoan dau tir taint gift dbz ngay dao kin Khoan dau to dtroc phan loai la Am gill den ngay dao han khi Tap doan coy dinh va khi nang gill den ngay dao han. Cac khoan dau tu nam gill den ngay dao han bao gom: cac khoan tien giri ngfin hang c6 kS, han (bao gam ca cac loai tin phial, ky phieu), trai phieu, co phieu tru dui ben ph& hanh bat bu6c phai mua lai tai mot thari diem nhat dinh trong tuong lai va cac khoan cho vay nam gia den ngay dao han muc dich thu lai hang kj, va cac khoan diu tu nam gilt den ngay dao han khac.

Cac khoan dau tu. nam gill den ngay dao han dtroc ghi nhan ban du theo gia Oc bao gOm gia mua va cac chi phi lien quan den giao dich mua cac khoan diu tu. Sau ghi nhan ban dau, ode khoan dau to nay &roc ghi nhan theo gia tri co the thu hoi. Thu nhap lai tir cac khoan dau to nam gill den ngay dao han sau ngay mua duqc ghi nhan tren Bao cao ket qua hoat d6ng kinh doanh tren co sdr dkr thu. Lai dtroc htrOng trix6.c khi Tap doan nam gill &roc ghi giam trir vao gia gstic tai thoi diem mua.

Khi co ode bang chirng chic chin cho thiy mgt phin hoac toan b6 khoan diu to c6 the khong thu hoi duoc va so ton that &roc xac dinh,m6t cach

dau tin cay thi ton that &roc ghi nhan vao chi phi tai

chinh trong nam va giam trir tart tiep gia tri dau tu.

Cac khocin cho vay Cac khoan cho vay &roc xac dinh theo gia Oc trir di cac khoan dkr phong phai thu kho doi. Du phang phai thu kho del cua cac khoan cho vay duoc lap can cir vao dir kien mire ton that c6 the xay ra.

Ctic khoan dim tir vao cong ty lien doanh, lien ket Gong ty lien doanh Cong ty lien doanh IA doanh nghiep dugc thanh lap tren co sa thaa thuan tren hqp (Icing ma theo d6 Tap doan va cac ben tham gia thkrc hien hoat d6ng kinh to ten co so. (long kiem soat. Thing kiem soat &roc hieu la viec dui ra cac quyet dinh mang tinh chien Woo lien quan den cac chinh sach hog d6ng va tai chinh cita cong ty lien doanh phai c6 sir dOng than dm cac ben tham gia lien doanh.

Tap doan ghi nhan lei ich cim minh trong ca so( kinh doanh d6ng kiem soat theo phtrcmg phap von chit so. him. Theo d6 khoan van gop trong lien doanh duoc ghi nhan ban dau theo gia goo, sau do dtrqc dieu chinh theo nhiing thay doi cua phan sdr hiru cila Tap doan trong tai san thuan cua ca sa kinh doanh dong kiem soat. Bao cao ket qua hoat d'Ong kinh doanh hqp nhat phan anh phan sa hau dm Tap doan trong ket qua hoat d6ng kinh doanh cna ca sa kinh doanh dong kiem soat. Tap doan ngirng sir dung phtrong .phap von chi' so. him ke tir ngay ket di& quyen dong kiem soat hoac khong co anh htrorng dang ke doi vii ca sa kinh doanh &roc 'Jong kiem soat.

Bao cao tai chinh cua ca sdr kinh doanh ding kiem scat dtroc lap ding kSiske toan vii Bao cao tai chinh hop nhat cim Tap doan. Khi chinh sach toan cim ca kinh doanh dOng kiem soat khac veri chinh sach ke toan ap dung thong nhat trong Tap doan thi Bao cao tai chinh cua ca sa kinh doanh (long kiem soat se co nhung dieu chinh thich hqp trust khi sir dung cho viec lap Bao cao tai chinh hop nhat.

Cac khoan lai, to chua thkrc hien phut sinh tir cac giao dich vii cac co sa kinh doanh d6ng kiem soat &roc loai trir tucmg img vii phan thu6c ye Tap doan khi lap Bao cao tai chinh hop nhat.

Cling ty lien ket Cong ty lien ket la doanh nghiep ma Tap doan c6 anh hudmg dangke nhung IchOni c6 quyen kiem soat d8i vii cac chinh sach tai chinh va hoat dOng. Anh huong dang Ice the hien 6. quyen tham gia vao viec dua ra cac quyet dinh ye chinh sach tai chinh va hoat d6ng oda doanh nghiep nhan dau tu nhung khong kiem soar cac chinh sach nay.

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CC :14 N

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20 Ban tintyb minh nay la ntOt by phdn hqp thanh va phai cluvc dQc cang vai Bao ado tai chinh hqp nhdt

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phtrang Ben Nghe, Quan 1, TP. HO' Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2020 Ban thuyet minh Bao ego tai chinh hop nhit (tiep theo)

Cac khoan dau ttr vao cac cong ty lien ket dtrac ghi nhan theo phucmg phap von chu s8 him. Theo do, khoan dau to vao cong ty lien ket duqc the hien tren Bao cao tai chinh hop nhAt theo chi phi dAu tu ban dau va dieu chinh cho cac thay trong phan lqi ich tren tai san thuan cua cong ty lien ket sau ngaydAu tu. Neu lc ich Tap doan trong khoan 16 dm cong ty lien ket lern hcm hoac bang gia tri ghi so cua khoan dau ttr thi gia tri khoan (IL tu &lac trinh bay tren Bao cao tai chinh hop nhat la bang khong trir khi Tap doan co cac nghia vu thuc hien thanh toan thay cho cong ty lien ket.

Bao cao tai chinh cua cong ty lien ketducfc lap cling kj, toan Bao cao tai chinh hop nhAt cua Tap doan. Khi chinh sach ke toan cua cong ty lien ket khac vai chinh sach ke toan Ai) dung thong nhat trong Tap doan thi Bao cao tai chinh cua cong ty lien ket se co nhUng dieu chinh thich hop truerc khi sir dung cho viec lap Bao cao tai chinh hqp nhat.

Cac khoan lai, 1.6 chua thuc hien phat sinh tir cac giao dich vai cac cong ty lien ket duct loci trir tucmg ling vari phan thuc ve Tap doan khi lap Bao cao tai chinh hop nhAt.

Ccic khoan dim ttr vao cong cu von am den vi khac DAu tu vao ding cu vent cua don vi khac bao gOrn cac khoan dAu tu cong cu von nhung Tap doan kh6ng có quyen kiem soat, dong kiem soat hoac co anh htrang dang ke doi vai ben duac dau tu.

Cac khoan dau to vao cong cu v6n cua don vi khac dtrac ghi nhan ban dau theo gia gloc, bao gom gia mua hoac khoan gop von cong cac chi phi true tiep lien quan den hoat Ong dau tu. CO tirc cua cac kj,

tem khi khoan dau ttr,dtrac mua duce hach toan giam gia tri chinh khoan dau to do. Co tirc cua cac kS' sau khi khoan dau tu &lac mua duot ghi nhan doanh thu. Co tirc duor nhan bang co phieu chi ducfc theo doi so luting co phieu tang them, khong ghi nhan gia tri co phieu nhan &lac.

Du phong ton thAt cho cac khoan d'Au tu vao cong cu v6n cua dan vi khac &lac trich lap nhu sau:

• D6i vai khoan dAu tu vao c6 phieu niem yet hoac gia tri hop 15, khohn dau ttr dugc xac Binh tin cay, viec lap du phong dua tren gia tri thi twang dm co phieu.

• D6i vai khoan dAu to khong xac dinh dtrac gia tri hop 1)", tai thai diem bao cao, viec lap du phong duac thuc hien can cir vao khoan 16 cua ben dtrot dau ttr vai mire trich lap bang chenh tech gia von dau ttr thuc to cua cac chu ser licru va von chu sa hfru tai ngay ket thiic nam tai chinh nhan vai tj, le von dieu le cua Cong ty so vai tong von diet' le thuc gop tai don vi khac.

Tang, giam s6 du phong ton thAt dAu tu vao cong cu von cua dan vi khac can phai trich lap tai ngay ket thiic nam tai chinh ducfc ghi nhan vao chi phi tai chinh.

6. Cac khofin phai thu Cac khoan no phai thu duac trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kh6 doi.

Viec phan loci cac khoan phai thu la phai thu khach hang va phai thu khac dugc thuc hien theo nguyen tac sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chAt thuang mai phat sinh tir giao

dich CO tinh chat mua — ban giita Tap doan va ngtrai mua la dan vi d'Oc lap vai Tap doan.

• Phai thu khac phan anh cac khoan phai thu khOng c6 tinh thucmg mai, kh6ng lien quan den giao dich mua — ban.

Du phong phai thu kho doi dupe lap cho timg khoan nq phai thu kh6 doi can dr vao du kien mire ton thAt co the xay ra.

Tang, giam s6 du du phong ng phai thu kho doi can phai trich lap tai ngay ket thiic nam tai chinh duac ghi nhan vacs chi phi quan 1j, doanh nghiep.

21 Bern thuyit minh nay la mat ba phan hap thi2nh va phcil dupc dpc tang voi Belo cap tat chinh hpp nhdt

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, PhtRing Ben Nghd, Quin 1, TP. HO Chi Minh, Vi'dt Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh lc& thtic ngay 31 thang 12 nam 2020 Ban thuyet minh Ban cao tai chinh hqp nhAt (tiep theo)

7. Hang ton kho Hang ton kho dirge ghi nhan theo gia thap hen giaa gia gee va gia tri than c6 the thvc hien dirge.

Gia gee hang ten kho dugc xac dinh nhir sau: • Nguyen vat lieu, nhien lieu, hang hoa: bao gem chi phi mua va cac chi phi lien quan bye tiep khac

Oat sinh de c6 dirge hang ten kho a dia diem va trang thai hien tai. • Chi phi san xuat kinh doanh der dang: chi phi phat sinh lien quan an cac du an chua hoan thanh.

• Thanh pham: bao gem chi phi nguyen vat lieu, nhan cong tire tiep va chi phi san xuat chung co lien quan trvc tiep dugc phan be dkra tren mire de hoat Ong binh thuong.

Gia xuat kho dirge tinh theo phtrcrng phap binh quan gia quyen va dugc hach toan theo phucmg phap ke khai thiremg xuyen.

Gia tri thuan c6 the thvc hien dirge IA gia ban uoc tinh cua hang ten kho trong ky san xuat, kinh doanh binh then trir chi phi trot tinh de hoan thanh va chi phi ink tinh can thiet cho viec tieu thu chung.

Du phong giam gia hang ten kho duet lap cho timg mat hang ten kho co gia gee lern han gia tri thuan c6 the thve hien dirge. Doi veri dich vu cung cap dang, viec lap dir phong giam gia dirge tinh theo tirng loai dich vu co mire gia rieng biet. Tang, giam s6 du du phong giam gia hang ton kho can phai trich lap tai ngay ket thiic nam tai chinh dugc ghi nhan vao gia von hang ban.

8. Chi phi tri trtrerc Chi phi tra truarc bao gom cac chi phi thvc to da phat sinh nhung c6 lien quan den ket qua hoat den san xuat kinh doanh cua nhieu k-Sr ke toan. Chi phi tra truerc ciia Tap doan chti yeti la chi phi nhugng

A quyen sir dung dat, tien thus dat, chi phi sira china va chi phi lai thus tai chinh container. Cac chi phi tra tin& nay dirge phan be trong khoang thai gian tra truerc hoac thai gian cac Igi ich kinh t6 tuang (mg dugc tao ra tir cac chi phi nay.

Chi phi nhuvng quy?n set dung est Chi phi nhugng quyen sir dung dat the hien khoan tien thus dat, cac chi phi to van va chi phi khac da tri cho pha'n dat Tap doan dang sir dung. Chi phi nhugng quyen sir dung dat dugc phan bo theo thai han thus dat.

TrJn thus &it Tien thus dat the hien khoan tien thus dat da tra cho phAn &At Tap doan dang sir dung. Tien thus dat tra truck dugc phan be vao chi phi theo phirang phap throng thang tuong thai gian thus.

Chi phi stea chfra Chi phi sira china phat sinh met Ian co gia tri lon dugc phan be vao chi phi theo phircmg phap duerng thing veri tiled gian phan be khong qua 03 nam.

Chi philai thus tizi chinh container Chi phi lai thus tai chinh container dirge phan be vao chi phi theo phircmg phap throng thing veri thai gian phan be khOng qua 06 nam.

9. MI san thus ho3t dOng Thue tai san dirge phan loai la thus hoat Ong neu phan Ian rui ro va Iqi ich gin lien vai quyen ser hiru tai san thuee ye ngueri cho thug. Chi phi thus hoat d'eng dirge phan anh vao chi phi theo phirang phap duerng thing cho suet tiled han thus tai san, khOng phu thuec vao phuong thirc thanh toan tien thus.

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22 Ban thuydt minh nay la mat ba phan hap thanh va phcii dirge dgc cling van Bat) cao tai chinh hap nhdt

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtmg Ben Nghe, Quart 1, TP. H6. Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thitc ngay 31 thing 12 nam 2020 Ban thuyet minh Ban can tai chinh hqp nhit (tiep theo)

10. Tii san c6 dinh h&u hinh Tai san co dinh hat hinh duqc the hien theo nguyen gia trir hao man lily ke. Nguyen gia tai san co dinh huu hinh bao gem toan be cac chi phi ma Tap doan phai 1)6 ra de co duqc tai san ce djnh tinh den th6i diem dua tai san do vao trang thai sin sang sir dung. Cac chi phi phai sinh sau ghi nhan ban &Au chi duqc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chan lam tang lqi ich kinh to trong Wang lai do sir dung tai san de. Cac chi phi phat sinh khong di& man dieu kien ten duqc ghi nhan la chi phi san xuAt, kinh doanh trong nam.

Khi tai san ce dinh hiru hinh duqc ban hay thanh ly, nguyen gia va gia tri hao mon lily ke duqc x6a se va lai, 18 Oat sinh do thanh 1S, duqc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san c6 dinh hiru,hinh duqc khAu hao theo phucmg phap duemg thing dua tren thai gian dung trot tinh. So nam khau hao cua cac loai tai san co dinh hinh nhu sau: Loai tai san co dinh S6 nam Nha cira, vat kien trac 05 — 40 May mOc va thiet bi 05 — 10 Phucmg tien van tai, truyen dan 06 — 20 Thiet bj, dung cu quan ly 03 — 10

11. Tai san c6 dinh thus tai chinh Thus tai san duric phan loai la thus tai chinh n6u phin Ian rui ro va lqi ich gin lien vori quyen sor hUu tai san thuOc ye ngtr6i di thus. Tai san c6 djnh thus tai chinh &roc th6 hien theo nguyen gia trir hao mon lay ke. Nguyen gia tai san co dinh thus tai chinh la gia thap hcm gia gia tri hqp IS, cua tai san thus tai thai diem khai dau cua hop &mg thus va gia tri hien tai cua khoan thanh toan tien thus tei thieu. TS, le chiet skhAu de tinh gia tri hien tai khoan thanh toan tien thus t6i thieu cho viec thus tai san la lai suits ngam dinh trong hop don4 thus tai san hoc lai suit ghi trong hop don. Trong truinghop khong the xic djnh duqc lai suit ngarn dinh trong hqp ding thus thi sir dung lai suit tien vay tai thai diem khai dau viec thus tai san.

Tai san ce dinh thus tai chinh duqc khiu hao theo phucmg phap cluemg thing dua teen th6i gian dung uac tinh. Trong tru6ng hop khong chac chan Tap doan co quyen him tai san khi het han',Y hop dong thus thi tai san co dinh se duqc khAu hao theo th6i gian ngan hcm giCra th6i gian thus va th6V gian hiru dung tree tinh. S6 nam khau hao cua thiet bi va phuang tien van tai kh6ng qua 06 nam. .N

12. Tii san co dinh vo hinh Tai san co dinh vo hinh duqc the hien theo nguyen gia trir hao mon luy ke.

Nguyen gia tai san ce dinh vo hinh bao gem toan be cac chi phi ma Tap doan phai be ra de c6 duqc tai san co dinh tinh den th6i diem dua tai san de vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghinhan ban diu duqc ghi nhan la chi phi san xuat, kinh doanh trong kSt trir khi cac chi phi nay On lien voi met tai san co dinh vo hinh cu the va lam tang lqi ich kinh to tir cac tai san nay.

Khi tai san c6 dinh vo hinh duqc ban hay thanh ly, nguyen gia va gia tri hao mon lily ke duqc xoa so va lai, 16 phat sinh do thanh 1y duce ghi nhan vao thu nhap hay chi phi trong nam.

Tai san c6 dinh vo hinh cua Tap doan bao gem:

Quydn sir dung diit , • Quyen sir dung dat la toan be cac chi phi thuc to Tap doan da chi ra CO lien quan true tiep tai dat sir dung, bao g6m: tien chi ra de c6 quyen sir dung &it, chi phi cho den bu, giai phOng mat bang, san lap mat bang, le phi tnr6c ba,... Quyen sir dung dat khong xac dinh thai han khong duqc tinh Ic.hau hao.

23 Ban thuydt minh nay la mPt bP pha'n hpp thanh va phcil dupe clpc cling voi &to cdo tat chinh hpp nhdt

CONG TY C5 PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutrng B6n Nghe, Quan 1, TP. H6. Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thac ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

Chuang trinh phiin mem may tinh Chi phi lien quan den cac Chuang trinh phan' mem may tinh kh6ng phai la mOt b0 phan gan ket vbi phAn cimg co lien quan dugc von hoa. Nguyen gia cua Chuang trinh phAn mem may tinh la toan bO cac chi phi ma Cong ty da chi ra tinh den thoi diem dua phAn mem vao sir dung. Chuang trinh phan mem may tinh dugc khau hao theo phuang phap dtreyng thang ter 03 — 08 nam.

Chi phi thiet ki trang Web Chi phi thiet ke trang Web bao g6m tat ca cac chi phi lien quan true tiep den viec thiet lap trang web. Chi phi nay dugc khau hao theo phtrang phap duang thang trong 03 nam.

13. Chi phi xay dlyng cabin do dang Chi phi xay dkrng ca ban der dang phan anh cac chi phi lien quan true tiep (bao g6m ca chi phi lai vay co lien quan phit hop vane chinh sach ke toan dm Tap doan) den cac tai san dang trong qua trinh xay Ming, may mac thiet bi dang lap dat de phut vu cho muc dich san xuat, cho thue va quan 15, ciing nhu chi phi lien quan den viec sera china tai san co dinh dang thuc hien. Cac tai san nay doge ghi nhan theo gia g6c va kh6ng dirge tinh khAu hao.

Cac chi phi phat sinh lien quan den cac 16 cay trong sinh truCing kern se dtrot ghi giam vao chi phi khac trong Bao cao ket qua hoat (Ring kinh doanh hop nhat trong nam.

14. Hop nhit kinh doanh vi loi the thwcrng mai Viec hop nhAt kinh doanh doge ke toan theo phuang phap mua. Gia phi hop nhat kinh doanh bao g6m: gia tri hop 15, tai ngay di& ra trao d6i cua cac tai san dem trao doe, cac,khoans ng phai tra da phat sinh hoac da thira nhan va cac ding cu von do Tap doan phat hanh de doi lay quyen kiem soat ben bi mua va cac chi phi lien quan true tiep den viec hgp nhat kinh doanh. Tai san da mua, nq phai tra co the xac dinh dugc va nhang khoan nq tiem tang phai ganh chit' trong hop nhAt kinh doanh dirge ghi nhan theo gia tri hop 15, tai ngay nam gia quyen kiem soar.

D6i veil giao dich hop nhAt kinh doanh qua nhieu giai doan, gia phi hqp nhAt kinh doanh dirge tinh la A A tong eila gia phi khoan dau to tai ngay dat dirge quyen kiem soat cong ty con cong veil gia phi khoan

dAu to cua nhang lAn trao d6i truerc da dirge danh gia lai theo gia tri hgp ly tai ngay dat dirge quyen kiem soat ding ty con. Chenh lech giaa gia danh gia lai va gia goe khoan dau to dirge ghi nhan vao ket qua hoat dOng kinh doanh neu trugc ngay dat dirge quyen kiem soat Tap doan khong c6 anh htremg dang ke yen cong ty con va khoan dau to doge trinh bay theo phtrcrngphap gia goc. Neu tnroc ngay dat dirge quyen kiem soat, Tap doan c6 anh twang (trig ke va khoan dau to doge trinh bay theo phtrang phap von chit so. hau thi phan chenh lech,giaa gia danh gia lai va gia khoan dau to theo phucmg

phap von chit so. hire dugc ghi nhan vao ket qua hoat dOng kinh doanh va phan chenh lech giaa,gia tri

khoan dAu theo phtrang phap von chit so. hau va gia goe khoan dau chive ghi nhan true tiep vao khoan muc "Lgi nhuan sau thue chua phan phoi" tren Bang can d6i ke toan hop nhat.

Phan chenh Bich cao ham caa gia phi hop nhAt kinh doanh so vori phAn son hau dm Tap doan trong gia tri hop ly thuan cua tai san, ng phai tra c6 the xac dinh doge va cac khoan ng tiem tang da ghi nhan tai ngay dat dirge quyen kiem soat cong ty con dugc ghi nhan la lgi the thtrang mai. Neu phAn son hau cua Tap doan trong gia tri hqp 15 thuan cua tai san, ng phai tra co the xac dinh chive va ng tiem tang dirge ghi nhan tai ngay dat doge quyen kiem soat cong ty con vugt qua gia phi hqp nhAt kinh doanh thi phan chenh lech dirge ghi nhan vao kat qua hoat dOng kinh doanh.

Lqi the thtrcmg, mai dirge phan b6 theo phtrang phap dutmg thAng tong 10 nam. Khi co bang cluing cho thay lgi the thtrang mai bi ton that Ian han so phan bo thi so phan b6 trong nam la s6 ton that phat sinh.

Lgi ich cita cO.dong khong kiem soat tai ngay hop nhAt kinh doanh ban dAu dirge xac dinh tren ca so.

ty' lei cua cac co Tong khong kiem soat trong gia tri hop 15, dm tai san, ng phai tra va n9 tiem tang doge ghi nhan.

24 Bcin thuyeit mink nay la mht bh phhn hpp thanh va phai dupe dpc cling vett Brio oho thi chinh hqp nhht

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phu6ng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHiNH HOP NHAT Cho nam tai chinh ket thuc ngay 31 thong 12 nam 2020 Ban thuyet minh Bat) coo tai chinh hop nhAt (tie!) theo)

15. Cac khan nq phai tra va chi phi phai tra Cac khoan nq phai tra va chi phi phai tra duqc ghi nhan cho so tien phai tra trong Wang lai lien quan den hang hoa va djch va da nhan duqc. Chi phi phai tra dtrqc ghi nhan dua tren cac ix& tinh hqp ly ye so tien phai tra.

Viec phan loai cac khoan phai tra la phai tra ngtroi ban, chi phi phai tra va phai tra khac duqc thuc hien theo nguyen tac sau: • Phai tra nguoi ban phan anh cac khoan phai tra mang tinh chat thuong mai phat sinh tar giao djch

mua hang Ma, djch va, tai san va ngtriyi ban la dun vi dOc lap vai Tap doan. • Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, djch va da nhan &rot tar ngtayi ban

hoac da cung cap cho ngtr6i mua nhung chua chi tra do chua c6 hoa don hoac chua du h6 so, tai lieu ke toan va cac khoan phai tra cho ngtrei lao deng ye tien lucmg nghi phep, cac khoan chi phi san xtAt, kinh doanh phai trich trtrac.

• Phai tra khac phan anh cac khoan phai tra khOng có tinh thuang mai, khong lien quan den giao djch mua, ban, cung cap hang hoa djch va.

Cac khoan nq phai tra va chi phi phai tra duucyhan loai ngin han va dai han teen Bang can d'Oi ke toan hqp nhat can car theo IcS1 han con lai tai ngay ket thuc nam tai chinh.

16. Cac khoan dg phong phai tra Cac khoan du phang duqc ghi nhan khi Tap doan c6 nghia va nq hien tai (nghia va phap 1j, hoac nghia va lien dai) do ket qua tar met su kien da xay ra, viec thanh toan nghia va nq nay ca the se dan den su giam sat ye nhang Igi ich kinh to va gia tri ctia nghia va nq dO có the duqc trOc tinh met cach dang tin cay.

Neu anh hu&ng caa thai gian la trqng yeu, du ph6ng se cluqc xac dinh bang cach chi& khAu se tien phai be ra trong ttrung lai de thanh toan nghia va nq vai tSt,le chiet khau truck thue va phan anh nhilng danh gia tren thj tnrong hien tai gia trj thai gian tien va nhimg rui ro ca the dm khoan nq do. Khoan tang len dm so du pitting do th6i gian troi qua duqc ghi nhan la chi phi tai chinh.

Cac khoan du phong phai tra caa Tap doan cho yeu lien quan den nhimg ton that phai bOi thu6ng trong qua trinh van chuyen.

17. VOn chi so' him Vim gop ctia chti so htru V8n gop cua cho so hau ducyc ghi nhan theo so von thuc to da gop cua cac co (long cua Cong ty.

ThOng chr von co phOn Thong du von co phAn clucic ghi nhan theo so chenh lech giira gia phat hanh va menh gia co phieu khi phat hanh lAn dAu hoac phat hanh 1)6 sung, chenh lech gitla gia tai phat hanh va gia tri so sach ccia co phieu qujt va cAu phAn von cua trai phieu chuien dei khi dao han. Chi phi true tiep lien quan den viec phat hanh b6 sung c6 phieu va tai phat hanh co phieu guy dtrqc ghi giam Mang du von c8 phan.

Van khtic au: chti so* hitu Von khac dtrqc hinh thanh do be sung tar ket qua hoat Ong kinh doanh, danh gia lai tai san va gia tri con lai gift gia trj hop lyt cua cac tai san duqc tang, bieu, tai trq sau khi tra cac khoan thue phai nep (neu co) lien quan den cac tai san nay.

18. Phan ph& loti nhuan Loi nhuan sau thue thu nhap doanh nghiep ducic phan phei cho cac co dOng sau khi da trich lap cac quS7 theo Dieu le dm Cong ty cling nhtx cac guy dinh caa phap Vat va da dtrqc Dai hei d6ng co (long phe duyet.

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Ban thuyit minh nay la mgt b0 ph4n hop thanh va phai dicqc doc cling vin Boo coo tai chinh hop ninit 25

CONG TY co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuZmg Bdn Nghd, Qu4n 1, TP. 1-1.6 Chi Minh, Vid't Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chlnh ket thCic ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chfnh hop nhat (tiep theo)

Vic phan phoi Igi nhuan cho cic CO dong dugc can nhic den cac khoin muc phi tier' t8 nam trong lqi nhuan sau thue chtra phan phOi c6 the anti htrang den luong tien va khi nang chi tra c6 tirc nhu lai do dinh gii Iai tai san mang di gop von, tai do danh gii lai cac khoan muc tien te, cac cong cu tai chinh va cac khoan me phi tien tir khic.

Co tirc dugc ghi nhan la nq phai tra khi duqc Dai h6i &Ong CO (long phe duy8't va khi c6 thong bao chi tri CO tirc cua HOi &mg quan

19. Ghi nh4n doanh thu va thu nh4p Doanh thu cung cap dich vu Doanh thu cung cap dich vv dugc ghi nhan khi dOng thai thee man cac dieu kin sau: • Doanh thu chive xic dinh tucmg d6i chic chin.,Khi hop d6ng quy dinh nguari mua dugc quyen tra

Iai dich vu da mua theo nhang dieu kin cu the, doanh thu chi duqc ghi nhan khi nhling diet' ki8n cu the do kh6ng con ton tai va nguari mua khong dugc quyen tra Iai dich vu da cung cap.

• Tap doan da hoac thu dugc lqi ich kinh to tir giao dich cung cap dich vv do. • Xac dinh duce phan cong vi8c da hoan thanh vao thai diem bio cap. • Xic dinh dugc chi phi phit sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vv

do.

Truing hap dich vu dugc thuc hi8n trong nhieu kj/ thi doanh ,

thu trong dugc ghi nhan kSt duqc can dr vao ket qua phan tong vi8c da hoan thanh vao ngay ket thuckSt toan.

Doanh thu cho thue tdi sin hogt ding Doanh thu cho thue tai san boat d6ng dugc ghi nhan theo phtrang phip duamg thing trong suOt thai gian cho thue. Tien cho thue nhan truck cua nhieu ky dugc phan 136 vao doanh thu phu hap vai thai gian cho thue.

Teen MI Tien lai duqc ghi nhan tren ca soy thai gian va Iai suit thuc t6 tong kSt.

Co tirc va 1 i nhuOn Mfg c chia Co tirc va lqi nhuan dugc chia dugc ghi nhan khi Tap doan da dugc quyen nhan co tirc hoac lqi nhuan tir vi'8c gop von. Co tirc duqc nhan bang co phieu chi dugc theo d6i s6 ltrqng c6 phieu tang them, khong ghi nhan gii tri co phieu nhan dugc.

20. Chi phi di vay Chi phi di vay bao gom lai tien vay va cac chi phi khic phat sinh lien quan Ulm tiep den cac khoan vay.

Chi phi di vay dugc ghi nhan vao chi phi khi pith sinh. Truing hop chi phi di vay lien quan true tiep den vi8c dau to xay dung hoac san xuat tai san do dang can co m6t thai gian du dai (tren 12 thing) de co the dua vao sir dung theo muc dich dinh truck hoac ban thi chi phi di vay nay dugc tinh vao gia tri cua tai san do. Doi vii khoin vay rieng phvc vv vi8c xay dtmg tai san co dinh, bat d6ng san dau ttr, lai vay dugc von hoa ke ca khi thai gian xay dtrng dtrai 12 thing. Cic khoan thu nhap phit sinh tir vi8c dau to tam thai cac khoan vay dugc ghi giam nguyen gia tai san co lien quan.

D6i voi cac khoan von vay chung trong do c6 sir dung cho muc dich dAu to xay dung hoac san xuat tai san db dang thi chi phi di vay von hoa dugc xic dinh theo ty 18 von hoa,doi vai chi phi lay ke binh quan gia quyen Oat sinh ,cho vi8c dau to xay dung co ban hoac san xuat tai san do. TS, 18 von h6a

dugc tinh theo tS, suit binh quan gia quyen cua cac khoan vay chtra tra trong nam, ngoai trir cac khoin vay rieng bit phuc vv cho muc dich hinh thanh mgt tai san cu the.

t498

NG 1 H

VA

T.P V

26 Ban thuydt minh nay la mat ba phew hop thanh v6 phai dugc doc wing vii Bcio cdo tar chlnh hap nhdt

1

1

1

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutyng Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thac ngay 31 thang 12 nam 2020 Ban thuyet minh Bito cao tai chinh hop nhAt (tiep theo)

21. Cfic khofin chi phi Chi phi la nhang khoan lam Siam lgi ich kinh to dugc ghi nhan tai th&i diem giao dich phat sinh hoac khi co kha nang Wang dSi chac chan se phat sinh trong tuang lai kh6ng phan biet da chi tien hay chtra.

Cac khoan chi phi va khoan doanh thu do no tao ra phai dugc ghi nhan dOng thoi theo nguyen tic phit hop. Trong truinghop nguyen tac phit hop xung d6t vai nguyen tac than tong, chi phi dugc ghi nhan can cir vao ban chat va quy dinh cua cac chuan mac ke toan de dam bao phan anh giao dich m6t cach trung thtrc, hop 1S,.

22. Thue thu nh4p doanh ngh4 Chi phi thue thu nhap doanh nghiep bao gom thue thu nhap hien hanh va thue thu nhap hoan lai.

Thui thu nh(ip hien hanh Thud thu nhap hien hanh la khoan thue dugc tinh dua tren thu nhap tinh thue. Thu nhap tinh thue chenh lech so IAA lqi nhuan ke toan la do dieu chinh cac khoan chenh lech tam theri gitia thue va ke toan, cac chi phi kh8ng dugc trir cling nhu dieu chinh cac khoan thu nhap khong phai chiu thue va cac khoan 10 dugc chuyen.

Thui thu nhek boon Thue thu nhap hoan lai la khoan thue thu nhap doanh nghiep se phai n6p hoac se dugc hoan lai do chenh lech tam thai gift gia tri ghi so cua tai san va no phai tra cho muc dich lap Bao cao tai chinh va ca so tinh thue thu nhap. Thut thu nhap hoan lai phai tra dugc ghi nhan cho tat ca cac khoan chenh lech tam thoi chlu thue. Tai san thue thu nhap lai chi dugc ghi nhan khi chac chart trong twang lai se c6 lgi nhuan tinh thue de sir dung nhang chenh lech tam thOi dugc khau trir nay.

Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thue nam tai chinh va se dugc ghi giam den mac dam bao chac chan c6 du lgi nhuan tinh thue cho loi ich cua mgt phan hoac toan b6 tai san thue thu nhap hoan lai &roc sir dung. Cac tai san thue thu nhap doanh nghiep hoan lai chua dugc ghi nhan tnrot day dtroc xem xet lai vao ngay ket thUc nam tai chinh va dugc ghi nhan khi chac chan co du lqi nhuan tinh thue de co the sir dung cac tai san thue thu nhap hoan lai chua ghi nhan nay.

Tai san thue thu nhap hoan Iai va thu'e, thu nhap hart lai phai tra &roc xac dinh theo thue suAt dtr,tinh se ap dung cho nam tai san &roc thu hoi hay no phai tra &rot thanh toan tren cac mac thue sat co hieu ltrc tai ngay ket thilc nam tai chinh., Thue thu nhap hoan lai dugc ghi nhan vao Bao cao ket qua hoat d'Ong kinh doanh va chi ghi truc tiep vao von chit so hau khi khoan thue dO lien quan den cac khoan vatic dugc ghi thang vao von chU so }tau.

Tai san thue thu nhap hoan lai va thue thu nhap hoan lai phai tra dtroc bit trir khi: • Tap doan c6 quyen hop phap dugc bit trir giaa tai san thue thu nhap hien hanh voi thus thu nhap

hien hanh phai n'Op; va • Cac tai san thue thu nhap hoan Iai va thue thu nhap hoan lai phai tra nay lien quan den thut thu

nhap doanh nghiep &roc quan ly bai ding mgt ca quan thue: - Doi vai clung mgt dan vi chiu thue; hoac

Tap doan du dinh thanh toan thue thu nhap hien hanh phai tra va tai san thue thu nhap hien hanh tren co. sa thuan hoac thu hoi tai san &Mg thoi vai viec thanh toan nocs phai tra trong tang kjt tucrng lai khi cac khoan tong yeu cua thue thu nhap hoan lai phai tra hoac tai san thue thu nhap hoan Iai dugc thanh toan hoac thu hOi.

27 Ban thuyet minh nay la mc3t 6(3 phan hop thanh va phcii &roc doc cling y& Belo cho tat chinh hop nhdt

SO dAu nam A A. SO cuol nam

So cuOi nam Gia tri hop 15, phong

SO dill' nam Gia tri

Gia goc hqp Iy Dy•phong

CONG TY Co PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quan 1, TP. H6' Chi Minh, Viet Nam BAO CAO TAI CHfNH fiCIP NHAT Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2020 Ban thuyet minh Ban cao tai chinh hqp nhtit (tiep theo)

23. Ben lien quan Cac ben dugc coi IA lien quan neu met ben c6 Idta rang kiem soat hoac có anh huang dang ke doi vai

ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hoat Ong. Cac ben cung dugc xem la ben lien quan neu cung chiu sir kiem sok chung hay chiu anh htrong clang ke chung.

Trong viec xem xet m6i quan he dm cac ben lien quan, ban chit caa m6i quan he dugc cha tr9ng nhieu ban hinh thtic phap

24. Bac) cat) theo hi) phan Be phan theo linh vuc kinh doanh la met phAn có the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung cap san phAm, dich vu va co rni ro va lgi ich kinh to khac vai cac b'g phan kinh doanh khac.

Be phan then khu virc dia I5/ la met phAn co the xac dinh rieng biet tham gia vao qua trinh san xuAt hoac cung, cap san pham, dich vu trong pham vi met mai trtrong kinh to cu the va có rai ro va ich

kinh to khac vai cac be phan kinh doanh trong cac moi truong kinh to khac.

Thong tin bO phan dugc lap va trinh bay phit hgp voi chinh sach ke toan ap dung cho viec lap va trinh bay Bao cao tai chinh hgp nhat dm Tap doan.

THONG TIN BO SUNG CHO CAC KHOAN MT,JC TRINH BAY TRONG BANG CAN DOI TOAN HOP NHAT

Tien va cac khofin tircrng dtrung tien

gill khoan kinh dAu to nam den 4ril Cac khoan dau to tai chinh caa Tap doan bao 46m chUng doanh, ngay

dao han, dAu to vao cong ty lien doanh, lien ket va dAu to gOp von vao don vi khac. Thong tin ye cac khoan dAu to tai chinh cua Tap doan nhu sau:

2a. Chirng khodn kinh doanh

Gia gOc Ca phiiu Ngan hang TMCP Qu6c Dan 3.528.997.673 2.600.031.071 (928.966.602) 37.686.574.985 26.100.068.211 (11.586.506.774)

Cong ty Co phOn Th4 Thii Dim 31.488.264.362 16.469.038.666 (15.019.225.696) 31.488.264.362 14.467.637.700 (17.020.626.662)

Cong ty Ca phan Khoang san Mangan 14.234.321.100 - (14.234.321.100) 14.234.321.100 - (14.234.321.100)

Cac co phi6u khac 650.218 325.100 (333.190) 650.218 461.000 (386.768)

COng 49.252.233.353 19.069.394.837 (30.182.846.588) 83.409.810.665 40.568.166.911 (42.841.841.304)

(i) Trong nam, Tap doan da ban 2.516.600 Tinh hinh bien Ong du phong giam gia

c6 phieu cua Ngan hang TMCP Qu6c Dan. chimg khoan kinh doanh nhu sau:

Nam nay Nam trtgrc

S6 d'au nam (42.841.841.304) (61.529.687.071)

Hoan nhap du phong 12.658.994.716 18.687.845.767

St) cuOi nam (30.182.846.588) (42.841.841.304)

Ban thuydt minh nay la mot by phdn hop thanh va phcii &roc dpc cung vol No cao tat chinh hpp nhcit 28

V.

1.

2.

Tien mat 20.246.582.605 22.107.550.095

Tien gal ngan ting 394.776.636.387 158.670.683.778

Tien dang chuyen 1.153.147.199 767.554.510

Cac Ichoan Wang Chicmg ti'en (Tien girl ngan hang c6 kj, han goc khong qua 03 thang) 11.500.000.000 4.000.000.000

COng 427.676.366.191 185.545.788.383

Clic khoin I* tu tai chinh ysl x

P1

CONG TY C6 PHAN GEMADEPT Dia chi: 6 Le Thanh Ten, Phtrong Ben Nghe, Quen I, TP. HO Chi Minh, Viet Nam BAO CAO TA1CHtNH HOP NHAT Cho nam tai chiral ket thnc ngay 31 thang 12 nam 2020 Ban thuyet minh Ban can tai chinh hcfp nhAt (tiep theo)

2b. 'Mu to aim giir den ngay dtio han Khoan tien girl ngan hang c6 kj, han tren 03 thing dEn 12 thang.

Khoan tien gtri c6 kSt han 12 thing tai Ngan hang TMCP Dau ttr va Rat trien Viet Nam — Chi nhanh Quang Ngai da dtrqc cam co tai Ngan hang TMCP Dau ttr va Phat trien Viet Nam — Chi nhanh Quang Ngai de dam bao -Uwe hien hgp clang mua nhien lieu vii Chi nhanh C6ng ty CO phan Xang dau Dau khi PV Oil Mien Trung tai Quang Nam.

2c. Dim ttr vtio

Cong ty Co phan Cang Cai Mei) Gemadept — Terminal

cong ty lien doanh, lien ket SO cut,' am Lqi nhuan

phat sinh sau Gia gOc ngay dAu tu• COng Gia gOc

SO dau nam Lqi nhuan

phat sinh sau ngay dau tu• ging

Link 1.477.350.000.000(174.666.435.398) 1.302.683.564.602 1.477.350.000.000 (141.976.973.075) 1.335.373.026.925

Cong ty Co phan Dich vti Hang h6a Sai Gen (1) 405.366.553.895 106.643.021.659 512.009.575.554 414.687.317.817 116.076.825.019 530.764.142.836

COng ty TNHH CJ Gemadept Logistics Holdings 131.555.876.205 96.925.216.051 228.481.092.256 131.555.876.205 56.337.943.433 187.893.819.638

COng ty TNHH Tier) van "K" Line— Gemadept 108.001.500.000 17.589.635.045 125.591.135.045 108.001.500.000 8.343.082.788 116.344.582.788

Cong ty TNHH Golden Globe 103.823.882.496 (1.335.440.110) 102.488.442.386 103.823.882.496 (1.023.518.708) 102.800.363.788

C6ng ty TNHH CJ Gemadept Shipping Holdings 104.620.023.000 (16.105.897.690) 88.514.125.310 104.620.023.000 (754.392.456) 103.865.630.544

Cong ty TNHH Thucmg mai Qua CAu Vang 62.538.064.097 6.544.655.905 69.082.720.002 62.538.064.097 2.531.486.528 65.069.550.625 /

Cong ty Co phan I z

Lien Nip Thvc pham 49.825.280.000 (27.669.095.776) 22.156.184.224 49.825.280.000 (22.586.547.257) 27.238.732.743

C6ng ty TNHH O OOCL Logistics (Viet Nam) (a) 1.029.000.000 (1.029.000.000)

Cac cong ty lien doanh, lien ket khac 28.396.608.143 (17.962.072.587) 10.434.535.556 28.396.608.143 (16.738.866.823) 11.657.741.320

Cong 2.471.477.787.836 (10.036.412.901) 2.461.441.374.935 2.481.827.551.758 (819.960.551) 2.481.007.591.207

(I)

Giarn do chuy'en nhtrang co phi6u.

(ii) NO), 27 thang 02 nam 2020 Tap. doan .da chuy.en nhtxang ,48% phan von tai COng ty TNHH OOCL Logistics (Viet Nam). Tai tiled diem cuoi nam do chi con nam gift 1% quytn bieu guy& nen Tap doan khong con anh htrang clang Ice den ding ty nay. Khoan dau ttr can Iai dtrot trinh bay tren Bao cao tai chinh hqp nhat a khoan attic "Dau ttr gop von vao don vi khac".

Thong tin ve gia tri phan sa hat dm Tap doan tai cac cong ty lien doanh, lien kat &roc trinh bay a Phi luc 01 dinh kern.

Tinh hinh hoat d5ng ciia ccic cong ty lien doanh, lien ket Cac cong ty lien doanh, lien ket Clang hoat clang kinh doanh binh tinning.

Ban thuyb minh nay is mgt ha' phan hap Mani; va phal duvc dpc cling vol Bbo ccio tai chinh hap nhcit 29

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phtdmg Ben Nghe, Quan 1, TP. H.!) Chi Minh, Vi•et Nam BAO CAO TAI CHNH HOP NHAT Cho nam tai chinh ket thac ngay 31 than 12 nam 2020 Ban thuyet minh Bao cao tai chinh Imp nhAt (tiep theo)

Giao dich vai cac cons. ty lien doanh, lien Ic/et Cac giao dich trong yeti glib Tap down vai cac cong ty lien doanh, lien kk nhu sau:

Nam nay Nam trirk

Cong ty Co phiin Ca' ng Cal Mep Gemadept —Terminal Link Doanh thu dich vu 417.591.700.801 Doanh thu cho thue van phong 257.572.168 265.905.802

Chi phi dich vu 783.760.498 Cho vay 15.000.000.000 Lai vay 102.123.287 328.142.924

Chi ho 64.769.472

Cong ty Co plain Dich vu Hang hoa Sal Gbn Co tire dirge chia 160.023.270.000 137.476.845.500

Vay 165.000.000.000 106.000.000.000

Lai vay 10.396.463.014 3.358.796.784 Chi phi tai chinh khac 218.818.874

Cong ty TNHH CJ Gemadept Logistics Holdings Cho vay 2.000.000.000 14.600.000.000

Lai cho vay 744.825.205 722.997.261

Cong ty TNHH Tip van "K" Line — Gemadept Doanh thu dich vu 11.722.430.005 15.492.684.988

Doanh thu cho thue van pilot-1g 372.010.228 382.948.122

Cling ty TNHH CJ Gemadept Shipping Holdings Cho vay - 2.785.460.000

Lai cho vay 115.719.686

Cong ty TNHH Golden Globe Gop von 8.831.725.000

• .1 Cong ty Co phan Thirang cang Wing Tau Co tire ducrc chia 2.506.920.000 674.940.000

Ong ty Co plitin Du lich Minh Dym Cho vay 240.000.000 180.000.000

Lai cho vay 674.016.438

Cling ty TNHH MTV Gemadept Hai Pheng Doanh thu dich vu 64.713.433.492 63.123.433.370

Doanh thu cho thue tai san 5.806.181.825 7.324.161.021

Chi phi dich vu 4.363.894.122 35.322.666.322

Mua tai san 2.981.000.000 38.750.000

Chi h0 23.229.555 31.276.075

CO'ng ty TNHH MTV nip van Gemadept Doanh thu dich vu 6.519.213.817 18.419.515.221 Doanh thu cho thue tai san 13.821.560.208 5.464.319.641

Chi phi dich vu 4.304.599.270 2.836.595.383

Chi 110 1.176.075.340 1.859.755.563

Thu h0 11.753.083.463 17.504.214.660

Ban thuyit minh nay let met be phen hqp themh va phai &rev dec cling val Bcio cao tai chinh hep nhdt 30

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh T6n, Phu mg Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH HQP NHAT Cho nam tai chinh ket thiic ngay 31 thing 12 ram 2020 Ban thuyet minh Bdo cdo tai chinh hqp nhAt (tiep theo)

Cong ty TNHH MTV rem tai bian Gemadept

Nam nay Nam truire

Doanh thu cho thue tai san 76.129.953.667 80.440.387.741

Doanh thu dich vu 13.953.595.815 14.400.979.565

Chi phi dich vu 11.442.000.172 10.543.820.472

Thu he 33.488.007.481 30.259.243.983

Chi he 31.344.465.338 36.832.498.761

Cong ty Ca phcin Mekong Logistics Doanh thu dich vu 341.248.329 284.509.016

Vay 35.000.000.000 Lai vay 777.095.890 Lai cho vay 282.849.316 Mua tai san c6 dinh 1.997.401.815

Khoan dci'u to gop van vim cac cong ty lien ket dwcrc sir dung de cam ca,c.2o lcinh Tap doan da dimg 9.220.800 CO phan cua Cong ty me trong Cong ty CO phan Dich vu Hang h6a Sai G6n de dam bao cho khoan vay tai Ngan hang TMCP A Chau — Chi nhanh Sai Gan va Ngan hang TMCP Phuang Dong — Chi nhanh Tan Binh (xem thuyet minh so V.23b).

Top doan da the chAp phAn von gop tai COng ty Co phAn Cang Cai Mep Gemadept — Terminal Link de dam bao cho khoan vay cua Ging ty CO phan Cang Cai Mep Gemadept — Terminal Link tai Ngan hang TMCP Ngoai Thucmg Viet Nam — Chi nhanh TP. HO Chi Minh lien quan den khoan dAu tu Du an Cang Cal Mep — Gemadept Terminal Link giai doan 1.

2d. Dellil tzr gap van viz° don vi khcic SO cu6i nam

Gia gOc Dkr phong SO (ILI nam

Gia gOc D r phOng Ngan hang TMCP Hang Hai Viet Nam (') 31.715.908.411 - 165.581.032.000 C6ng ty Co phAn DAu tu XAy dkmg Phat trien Ha tang Mat PIM Deng Dtrang 36.000.000.000 36.000.000.000 Cong ty Co phAn Quan ly Quj, Tri Tue Viet Nam 5.000.000.000 (3.083.083.928) 5.000.000.000 (3.107.275.047) Cong ty TNHH OOCL Logistics (Viet Nam) 21.000.000 (21.000.000) Cong 72.736.908.411 (3.104.083.928) 206.581.032.000 (3.107.275.047)

(i)

Giam do chuyen nhugng phAn von gap.

Gi4 Doi vii cac khoan dau tu c6 gia niem y6t, gia tri hop ljf &rye xac dinh theo gia niem y6t tai ngay lc& thiac nam tai chinh. Tap doan chua xac dinh gia tri hqp 15, cUa cac khoan dAu tu khong c6 gia niem yet do chua c6 huang din cu the ve viec xac dinh gia tri hop ljt.

Der phong cho cac khocin dau to g6p van vac, dot vi khac Tinh hinh bien deng du phong cho cac khoan dau to g6p von vao don vi khac nhu sau:

Nam nay Nam tru k S6 dAu nam (3.107.275.047) (15.660.934.288) Hoan nhap du phong 3.191.119 3.530.799.241 X6a du phong do giai the 9.022.860.000

SO cutii nam (3.104.083.928) (3.107.275.047)

Ban thuydt minh may la mOt b(5 phOn hqp thanh th phcii chn7c d9c citngthi Brio cdo tai chinh hqp nhdt

31

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, PhtrOng B&INghe, Quan 1, TP. H6' Chi Minh, V* Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh k& thuc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh tun nhit (ti4 theo)

3. Phai thu ngin han cua khach hang -

SO cum nam SO dau 'tam

Ph& thu cdc ben lien quan 36.906.858.162 31.148.806.056

COng ty TNHH MTV Gemadept Hai Phong 24.505.087.315 15.809.907.826

Cong ty TNHH MTV Van tai bin Gemadept 7.823.985.356 9.036.900.386

Cong ty TNHH Ti .ep van "K" Line — Gemadept 3.072.564.000 4.055.524.000

Cong ty TNHH MTV Tie') van Gemadept 1.358.445.939 1.969.153.844

Cong ty CO phAn Cang Cal Mep Gemadept — Terminal Link 146.775.552

Cong ty TNHH OOCL Logistics (Vi'et Nam) 277.320.000

Phdi thu cdc khdch hang khdc 305.081.632.991 335.765.047.660

COng 341.988.491.153 366.913.853.716

MOt s6 khoan phai thu cid dupc the chAp de dam bao cho khoan vay tai Ngan hang TMCP C6ng Thuung Vi'et Nam — Chi nhanh 1 TP. HO Chi Minh va Ngan hang TMCP Qu'Oc T'e Viet Nam — Chi nhanh Sai Gon (xem thuyet minh so V.23a).

4. Tra trtrot cho ngtroi ban 4a. Tra &troy cho ngireri ban nein hgn

SO cuOi nam SO dau [tam

Cong ty Co phAn Bong Sen yang 50.574.181.296 55.274.181.296

Cong ty Co phAn Tap doan DAu to Sao D6 27.272.727.273 20.000.000.000

Mitsui E&S Machinery Co., Ltd 16.070.604.000

COng ty CO phAn Hang hai Ngan Ha 10.783.853.004 10.783.853.004

C6ng ty TNHH Ky thuat An Duong 21.736.500.000

Cac nha cung cap khac 37.862.938.259 42.834.147.911

COng 142.564.303.832 150.628.682.211

4b. Trd tut& cho nguiri ban dai hgn Khoan tra truac cho Gong ty TNHH Thucrng mai Dich vu Xay dkrng Vucrng Song.

5. Phil thu ve cho vay 5a. Phdi thu ye cho vay ngan bon

So cuOi nam SA dau nam

Cho ciric ben lien quan vay 17.530.000.000 18.890.000.000

Cong ty Co phAn Cang Cai Mep Gemadept — Terminal Link 15.000.000.000

Cong ty CO phAn Du lich Minh Dam 2.530.000.000 2.290.000.000

Cong ty TNHH CJ Gemadept Logistics Holdings - 16.600.000.000

Cho cdc to char kluic vay 12.000.000.000 11.000.000.000

C6ng ty Co phAn DAu to va Djch vu Thucmg mai Nhat Thai 10.000.000.000

Cong ty Co phAn Bong Sen yang 2.000.000.000

Cong ty Co phAn Hang hai Ngfin Ha 11.000.000.000

gong 29.530.000.000 29.890.000.000

5b. Ph& thu ve cho vay Khoan cho vay cua C6ng ty CO phan Hang hai Ngan Ha.

Bcin thuyjt minh nay la mOt by phan hop thanh va phat atiqc dpc ding vai Bcio cao tat chinh hop nhdt 32

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh TOn, Phu?mg B6n Nghe, Quan 1, TP. BO Chi Minh, V* Nam BAO CAO TAI CH1NH HOP NHAT Cho nam tai chinh1c6t thac ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhat (ti6p theo)

6. Phil thu khic 6a. Ph& thu ngcin hgn khcic

Phai thu ccic ben lien quan C6ng ty TNHH Golden Globe — Chi h9 Cong ty Co phan Thuang cang Wing Tau — Co tirc dugc chia Cong ty Co phan Du lich Minh Dam — Lai cho vay Cong ty TNHH Thuang mai Qua CuA Vang — Chi 119 Cong ty TNHH MTV Van tai bien Gemadept — Lgi nhuan dugc chia, nho• thu hq C8ng ty Co phan Cang Cai Mep Gemadept — Terminal Link — Chi h9, lai cho vay Cong ty TNHH MTV Gemadept Hai Phong — Chi h9 Cong ty TNHH CJ Gemadept Logistics Holdings — Lai cho vay Phai thu cac to char va ca nhan kluic Tam ti-ng Cac khoan ky guy, dat c9c ngan han Cong ty TNHH Song Hang — Gop von hqp tac thuc hien du an Cang tong hop Le Chan Cac khoan chi h9 Cong ty Co6 phan Ttr van Dau tu Dai Ducmg — Khoan h9p tac dau to Cac khoan phai thu ngan han khac Cong

6b. Phai thu dai han kluic

C6ng ty Co phan DAL' tu Xay dung Phat trien Ha tang Mat Tr6i Dong Throng —96p von hqp tac thuc hien du an Khu dich vu hau can logistics Cac khoan kjt guy, 014 coc dai han Cac khoan phai thu dai han khac COng

7. No' xau

SO cuOi dam SO (tau nam

29.029.787.437

34.523.148.215

25.958.016.000

26.059.414.500

1.446.300.000

880.898.660

206.882.222

300.000.000

300.000.000

267.403.185

7.663.152.863

166.892.759 10.276.833

293.698.630

214.362.489.611

214.046.318.104

107.445.777.742

100.146.138.917

21.015.161.718

1.767.449.075

19.000.000.000

19.000.000.000

18.904.055.298

13.579.760.293

32.000.000.000

47.997.494.853

47.552.969.819

243.392.277.048

248.569.466.319

SO call nam SO dau dam IAN 3.

11N

18.000.000.000

18.000.000.000 ,

12.080.447.670

13.987.883.113

477.000.000

2.737.494.900

30.557.447.670

34.725.378.013

SO cutii nam SO dau nam

TrEn 03 nl.m Tir 01 nam den

tren 03 nam

ThIti gian qua han

Ben lien quan Cong ty CO phin Du lich Minh Dam — Cho vay va lai vay Cdc t8 char va cd nhan khdc Ba Nguyen Thi Wing Linh — Phai thu ye kinh doanh chimg khodn Tren 03 nam Phai thu cdc to chirc va ca Tir 06 [hang nhan khac den tren 03 nam ging

Gia tri (IA Cid gec lap dy• pheng

3.410.898.660 (3.410.898.660)

3.410.898.660 (3.410.898.660) 7.547.182.069 (6.113.238.212)

3.000.000.000 (3.000.000.000)

4.547.182.069 (3.113.238.212) 10.958.080.729 (9.524.136.872)

Gia gAc Gia trj da

lap dkr phong 2.496.882.222 (2.496.882.222)

2.496.882.222 (2.496.882.222) 6.548.378.480 (6.255.969.564)

3.000.000.000 (3.000.000.000)

3.548.378.480 (3.255.969.564) 9.045.260.702 (8.752.851.786)

Thai gian qua ban

33 Ban thuydt minh nay la mat ba phdn hqp thanh va phdi duce doc cang vai Boo cao tai chinh hqp nhcit

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirting Ben Nghe, Quan 1, TP. Ht) Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thac ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

Tinh hinh bien dEng du ph6ng no phai thu kh6 doi nhu sau: Nam nay Nam trithc

SO dau nam (8.752.851.786) (9.775.949.394)

Tang do hop nhAt (80.979.000)

(Trich lAp)/Hoan nhAp du phong (914.591.866) 476.292.035

X6a no. (xem thuyet minh sE V.28c) 143.306.780 627.784.573

SO cuoi nam (9.524.136.872) (8.752.851.786)

8. Hang ton kho SO cuoi nam SE dAu aim

Gia giic Dv phong Gia gOc Du' phong

Nguyen lieu, vat lieu 28.285.395.688 - 36.852. 578.743

Nhien lieu ton teen tau 7.301.610.205 - 4.690. 132.405

Phu tong thay the 13.576.628.697 - 13.984. 714.834

CEng cu dung cu 325.255.680 - 326. 526.210

Chi phi san xuAt kinh doanh do! dang 17.252.105.257 - 16.053. 759.635

Hang Ma, thanh phAm 10.428.730.332 (4.203.118.080) 9.594. 469.859 (3.121.208.460)

CEng 77.169.725.859 (4.203.118.080) 81.502. 181.686 (3.121.208.460)

Met sE hang ton kho da ducic the chAp de dam bao cho khoan vay tai Ngan hang TMCP CEng Thucmg Viet Nam — Chi nhanh 1 TP. HE Chi Minh (xem thuyet minh s6 V.23a).

Tinh hinh Wen dEng du pilot-1g giam gia hang ton kho nhu sau:

SO clau nam Trich rap du phi:mg Chenh Lech tS/ gia SE cuoi nam

Nam nay Nam trweic (3.121.208.460) (1.099.277.750)

17.368.130

(3.118.509.620)

(2.698.840) (4.203.118.080) (3.121.208.460)

9. Chi phi tra trtrov , 9a. Chi phi tra trirov ngiin hgn

SO cuoi nam SE dAu nam Chi phi sira china 4.038.460.021 1.460.314.418

Chi phi bao hiem 3.022.229.310 4.183.100.579

Chi phi vat to 434.000.001 759.894.626

Cac chi phi tra Mr& ngan han khac 3.556.466.323 3.681.330.996

CEng 11.051.155.655 10.084.640.619

9b. Chi phi ma trirov dai hgn SE cuoi nam SE clan nam

Tien thud dAt (") 424.484.165.004 435.776.048.628 Chi phi nhucrng quyen sir dung clAt (1) 132.104.531.654 136.256.889.176 Chi phi lai thud tai chinh container 27.617.167.303 38.589.763.593 Chi phi dAu to dutmg gom 16.339.731.944 19.908.443.329

Chi phi sira china kho, van phong 8.408.079.591 20.257.228.798 Cac chi phi tra truck dai hp khac 29.637.318.599 25.672.461.997

CEng 638.590.994.095 676.460.835.521

34 Bern thuyeit minh nay is ?Or b0 phOn hap thanh va phat dirge dpc cling veil Brio cao tat chinh hap nhdt

(i)

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phtrtmg Ben Nghd, Quan 1, TP. H6' Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2020

Ban thuyet minh Bao cat) tai chinh hqp nhat (tiep theo)

Chi phi nhtrqng quyen sir dung dAt ctia Cong ty Co phAn Cang Nam Hai Dinh Vu. Quyen sir dung dAt nay TA' ducre the chap de darn bao cho khoan vay tai Ngan hang TMCP Ky Thtrcmg Viet Nam — Chi nhanh Hai Phong (xem thuyet minh so V.23).

(Jo Tien thue dAt cita Cong ty Co phAn ICD Nam Hai va Cong ty Co phAn Cang Nam Dinh Vu. Tien thue dat nay da duvc the chap de dam bao cho khoan vay tai Ngan hang TNHI-1 Indovina — Chi nhanh Hai Phong va Ngan hang TMCP Queic Te Viet Nam — Chi nhanh Sai G6n (xem thuyet minh s6 V.23b).

10. Tii san co dinh him hinh

Nguyen gill

Nha ca-a, vat kien &tic

May m6c va thiet bi

Phumg tien van tai, truyen dan

Thiet hi, dyng cy quail ly COng

SO dau nam 2.023.708.154.362 1.467.010.908.125 1.314.148.088.593 27.755.706.605 4.832.622.857.685 Mua trong nam 574.570.545 8.304.443.507 31.607.658.321 3.191.380.055 43.678.052.428 Dau to xay dung co ban hoan thanh 107.049.690.705 21.466.379.958 7.694.033.865 136.210.104.528

Nhan tir tai san co dinh thue tai chinh 11.966.685.072 11.966.685.072

Thanh ly (23.402.396.672) (74.187.087.626) (11.742.506.392) (260.801.182) (109.592.791.872)

Phan loci lai 18.966.858.434 (48.156.218.128) 29.480.242.421 (290.882.727)

Giam khdc (600.626.364) (679.199.940) (3.399.330.961) (4.679.157.265)

Chdnh ldch gia (857.588.340) (13.568.580) (942.718.855) (7.082.010) (1.820.957.785)

SO cutii nam 2.125.438.662.670 1.364.245.962.430 1.380.617.813.085 38.082.354.606 4.908.384.792.791

Trong do: Da khAu hao het nhtmg van con sir dyng 40.410.980.212 164.936.966.219 229.740.329.458 9.873.445.275 444.961.721.164 Cho. thanh ly

Gia tri hao men So dau nam 710.817.841.456 531.404.442.566 658.055.786.149 16.216.745.796 1.916.494.815.967 Khan hao trong nam 121.723.676.970 91.949.190.225 100.768.316.394 5.481.110.859 319.922.294.448 Nhan tir tai san co dinh thue tai chinh

11.966.685.072 11.966.685.072

Thanh 1y (17.997.821.852) (66.517.269.340) (10.115.034.335) (260.801.182) (94.890.926.709)

Phan loai lai 8.090.565.734 (25.856.285.666) 17.917.842.653 (152.122.721)

Giam khac (275.533.913) (679.199.940) (3.399.330.961) (4.354.064.814)

Chenh tech gia (697.244.490) (13.532.340) (892.336.640) (6.984.490) (1.610.097.960)

SS cuSi nam 821.661.483.905 542.254.030.577 762.335.243.260 21.277.948.262 2.147.528.706.004

Gia tri con lai SO dau nam 1.312.890.312.906 935.606.465.560 656.092.302.444 11.538.960.808 2.916.128.041.718

S6 cutSi nam 1.303.777.178.765 821.991.931.853 618.282.569.825 16.804.406.344 2.760.856.086.787

Trong Tam thai chua sir dyng Dang cho. thanh 1Y M6t so tai san co dinh Mtn hinh co gia tri can lai theo s6 sach la 2.427.419.228.374 VND dA dixqc the chap de dam bao cho cac khoan vay tai cac ngan hang (xem thuyet minh so V.23).

11. TM san ice dinh thue tai chinh Thiet hi va

phtro'ng tien van tai

Nguyen gia SO clam nam Mua lai tai san c6 dinh thue tai chinh So cuOi nam

259.738.889.560 (11.966.685.072) 247.772.204.488

Ban thuyit minh nay is mat Va ph4n hqp thanh va phcii chive dpc cimg vdi ado coo raj chinh kip nhcit 35

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, PhtrOng Ben Nghe, Quan 1, TP. I-16 Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2020 Ban thuyet minh Bao can tai chinh hop nhat (tiep theo)

Thiet bi va phuong tien

van tai

Gia tri hao mon So dau nam Khau hao trong nam Mua lai tai san co dinh thue tai chinh SO cuoi nam

99.869.635.998 42.943.407.366

(11.966.685.072)

130.846.358.292

Gia tri con lai So dau ram

S6 cuoi nam

159.869.253.562

116.925.846.196

12. Tai san co dinh vo hinh

Chtrong trinh phan mem may tinh

Chi phi thiet ke

trang Web Quyen sir dung (lit Cr)ng

307.558.866.170

(1.104.230.880)

40.060.531.731 1.101.630.640

9.465.020.000 75.000.000

(537.210)

105.000.000 347.724.397.901 1.101.630.640

9.465.020.000 (75.000.000)

- (1.104.768.090)

306.454.635.290 50.701.645.161 30.000.000 357.186.280.451

- 13.110.044.767 30.000.000 13.140.044.767 44981

NG T :iftm H

52.423.483.991 25.949.872.868 74.112.903 78.447.469.762 iN VA T 6.137.743.008 7.525.677.104 13.663.420.112

44.112.903 (44.112.903)

(210.894.730) (537.210) (211.431.940) - T.PNA

58.350.332.269 33.519.125.665 30.000.000 91.899.457.934

255.135.382.179 14.110.658.863 30.887.097 269.276.928.139

248.104.303.021 17.182.519.496 - 265.286.822.517

Nguyen gia So dau nam Mua trong nam Dau to xay dung ca ban hoan thanh Phan loai lai Chenh Lech tj, gia SO cuoi nam

Trong Da khau hao het nhung van con sir dung

Gii tri hao mon So dau nam KhAu hao trong nam Phan loai lai Chenh Tech gia

So cuoi nam

Gia tri con lai SO (fat' nam

SO cuoi nam

Trong do: Tam theri khong sir dung Dang eh& thanh ly

13. Chi phi xay dun co' ban do' dang Thong tin ve tinh hinh tang, giam chi kern.

phi xay dung ca ban der dang &roc trinh bay er Phu Inc 02 dinh

36 Ban thuyeit minh nay is mat ba phan hop thanh va phdi dupy dpc cling vdi Bcio coo tai chink hop nhat

CONG TY C5 PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phuting Ben Nghe, Quart 1, TP. He Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh IC& thilc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (ti.ep theo)

14. Tai san thud thu nhip hoin Igi Tai san thud thu nhap hoan lai lien quan den cac khoan chenh lech tam th6i dtrgc khAu trix. Chi ti6t

Oat sinh trong nam nhu sau: Nam nay Nam trtrov

S6 diu ram 94.280.850.909 30.485.029.379

Ghi nhan vao kSt qua kinh doanh trong nam 16.865.139.407 63.696.735.934

Ba trir voi thud thu nhap hoan lai phai tra (452.175.724) 99.085.596

SO cutoi nam 110.693.814.592 94.280.850.909

cJ

Thus suAt thus thu nhap doanh nghiep sir dung de xac djnh gia tri tai san thud thu nhap hoan lai la

20%.

15. Lqi the thtrung mai Lai the thtrang mai phat sinh tit viec dAu to vao Cong ty CO phan Crig Nam Hai Dinh Vu, C6ng ty Co phAn Cang Nam Hai va C6ng ty Co phAn Cang Binh Dtrang. Chi tiet phan bo nhu sau:

Nguyen gia SO di phin 136 Gia tri con lai

S6 dAu nam 558.517.383.584 261.764.189.514 296.753.194.070

Phan be trong nam 55.221.716.706

St; cuSi nam 558.517.383.584 316.985.906.220 241.531.477.364

16. Phil tra ngtroi ban ngin han SO cu6i dam S6 din nam

Phtii tra cac ben lien quan 6.915.223.118 17.359.467.166

C6ng ty TNHH MTV Van tai bin Gemadept 4.111.097.893 13.767.967.441

Cong ty TNHH MTV Gemadept Hai Phong 1.808.074.592 2.695.365.948

C6ng ty Co phAn Mekong Logistics 837.510.000 102.430.000

Cong ty Co phAn Cang Cai Mep Gemadept — 5:-.'''''?

Terminal Link 158.540.633 -

Cong ty TNHH MTV Ti le') van Gemadept 785.889.307 AA.

Cong ty Co ph'An Van tai va Dich vu Dien li,rc 7.814.470 JYAP .

Phai tra cac nha cung cap khric V.K.S Capital Investment Co., Ltd

350.983.840.270 71.902.955.300

405.441.857.140 66.909.451.680

,,r2, ,Z. :,d

Rich Mountain Trading Co., Ltd 66.880.636.240 72.209.927.520

Cac nha cung cap khac 212.200.248.730 266.322.477.940

COng 357.899.063.388 422.801.324.306

Tap down khong co nq phai tra ngtrai ban qua han chua

17. Nguiri mua tra tien trthe ngin han

thanh toan.

S6 cuOi dam SO dAu nam

Trii fru* caa ben lien quan 15.149.719.633 122.606.177.166

C6ng ty Co phan Cang Cai Mep Gemadept — Terminal Link 15.147.530.580 122.606.177.166

COng ty TNHH MTV Van tai bien Gemadept 2.189.053

Trii tarot caa cac khrich hang kluic 5.061.695.905 8.765.725.821

COng 20.211.415.538 131.371.902.987

Ban thuydt minh nay 16 mat ba phdn hop thanh va pheii &roc dpc cung vol Rao cdo tai chinh hpp nhdt 37

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phdyng Ben Nghd, Quail 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thac ngay 31 thing 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhat (tiep theo)

SO phat sinh 18. nut va cac khoan phai n6p Nha n Irk

SO dau nAm Phai nOp "%Ai thu

SO phai nap

trong nAm SO cuOi nam

SO (IA thyc nap Phai n¢p Phai thu

Thud GTGT hang ban nOi dja ThuO GTGT hang nhap khau Thu xuat, nhap khau Thud thu nhap doanh nghi0 Thus thu nhap ca nhan Cac Ioai thue khac COng

3.962.536.603 96.474.246.225 (96.540.625.106) 3.900.209.140 4.051.418

841.084.290 (841.084.290)

282.044.641 (282.044.641)

78.029.511.374 3.471.157.510 88.492.988.818 (166.875.436.688) 12.579.920.639 16.404.014.645

2.721.296.230 1.105.606.380 31.794.189.935 (31.850.344.993) 2.329.077.605 769.542.813

24.687.206 318.916.015 17.437.090.277 (17.332.990.594) 161.470.981 351.600.107

84.738.031.413 4.895.679.905 235.321.644.186 (313.722.526.312) 18.970.678.365 17.529.208.983

Thue guilt" gia tang Cac cOng ty trong Tap doan n6p thue gia trj gia tang theo plurcrng phap khau trix v ci thue suit 0% NIA 10%.

Thid :cart, &dip khau Cac cong ty trong Tap doan ke khai va n6p theo thOng bao cua. Hai quan.

Thtd thu nhik doanh nghiep Cac cOng ty trong Tap doan phai n6p thue thu nhap doanh nghiep cho cac khoan thu nhap tinh thue v6i thue suit 20%. Rieng cac cong ty mrac ngoai n6p thue thu nhap doanh nghiep vii thue suit theo quy djnh cu the dm tirng

Viec xac dinh thue thu nhap doanh nghiep phai n6p ctia cac cong ty trong Tap doan &roc can cir vac cac quy djnh hien hanh ye thue. Tuy nhien, nhang quy dinh nay thay doi theo tong thoi kS' va cac quy djnh ve thue d6i v6i nhieu loaf giao dich khac nhau co the dupc giai thich theo nhieu cach khac nhau.. Do vay so thue &roc trinh bay tren Bao cao tai chinh hqp nhAt co the se thay d6i khi co quan thue ?:%.• kiem tra.

Cdc locri thui kit& Cac cong ty trong Tap doan ke khai va n6p theo quy djnh.

*

19. Ph,ii tra nproi lao dOng Tien hrong va cac khoan khac phai tra cong nhan vien.

20. Chi phi phai tra ng.in han SO cuOi nam SO dau nam

Ph& trii cac ben lien quan 4.632.321.403 264.861.130 C6ng ty CO phan Djch vu Hang h6a Sal Gan — Chi phi tai vay 4.270.958.904 C6ng ty TNHH MTV Gemadept Hai Ph6ng — Chi phi dich vu 361.362.499 264.861.130 Phdi tra arc to cluiv va ca niuin kluic 204.060.858.490 167.836.052.279 Chi phi cho di; an tong cao su 80.682.532.370 73.969.748.100 Chi phi duy tu, nao vet cang 47.999.999.498 34.716.500.182

Chi phi !Ai vay 10.000.237.298 14.932.551.720

Chi phi boc xep, van chuyen 3.349.835.797 7.470.606.680 Cac chi phi phai tra ngan han khac 62.028.253.527 36.746.645.597

COng 208.693.179.893 168.100.913.409

38 Ben thuyeit minh nay la met be phen hop thanh vir phcii &roc cloc cling voi Bcio cao tai chink hqp nhch

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh TOn, Phuang Ben Nghe, Quan 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (tier) theo)

21. Doanh thu chum that hi§n 21a. Doanh thu clura thFc hi'en nein km

SO cuoi nam SO din nam CJ Logistics Corporation — Tien tra tnroc ve cung cap dich vu to van Tien tra tnrac ve cho thue tai san co dinh 1.406.668.824

4.937.359.091 297.580.940

COng 1.406.668.824 5.234.940.031

21b. Doanh thu clura thy-c hqn dai han Si; cuoi nam SO dAu nam

Lai hoan lai do danh gia lai tai san co dinhg6p von vao cong ty lien ket va ca sa kinh doanh dong kiem soit 214.950.223.601 221.327.776.240

Lai hoan lai do cung cap dich Nip cho ca sa kinh doanh dong kiem soar 58.348.998.019 Doanh thu chum that hien dai han khac 1.915.935.700 2.349.732.460

COng 275.215.157.320 223.677.508.700

22. Phil tra khac 22a. Phcii tra nglin han khdc

SO cuoi nam SO dOu nam Ph& tra ccic ben lien quan 1.157.497.270 5.700.381.590 C6ng ty Co phan Mekong Logistics — Chi phi lai vay 777.095.890 Cong ty TNHH MTV Gemadept Hai PhOng — Cac khoan thu h6 va phai tra khac 308.096.880 308.096.880 Cong ty TNHH Tiep van "K" Line — Gemadept — Nhan eat CQC cho thue van phong 72.304.500 72.304.500 C6ng ty TNHH MTV Tiep van Gemadept — Thu h'6 5.102.301.379 Cong ty TNHH MTV Van tai Bien Gemadept — Thu h6 217.678.831 Ph& Ira ccic to chtir va ca nhan khdc 214.998.953.464 173.912.232.082 COng ty C6 phan Tap doan Dau to Sao D6 — Phai tra khac 30.000.000.000 Co tiro phai tra 38.468.587.104 27.220.565.300 Phai tra ve dich vu lam dai ly 20.874.085.130 8.700.384.487 Chi phi thue at (*) 13 .215.886.140 9.250.731.900 Kinh phi cone doan,B,ao him xa h6i, Bac) hiem y te, Bao hiem that nghiep 3.793.657.864 3.502.120.368 Nhan dat CQC ngin han 3.382.592.715 4.980.897.715 Cac khoan phai tra ngin han khac 105.264.144.511 120.257.532.312

COng 216.156.450.734 179.612.613.672

22b. Phdi tra dai han khdc So cuOi nam SO dau nam

Pluii tra ben lien quan 2.000.000.000 2.000.000.000 Cong ty TNHH MTV Tiep van Gemadept — Nhan at coc cho thue kho 2.000.000.000 2.000.000.000 Phdi tra cdc to click va cd nhan kluic 79.448.902.020 72.872.092.260 Chi phi thue eat (*) 79.301.402.020 72.872.092.260 Cac khoan phai tra dai han khac 147.500.000 COng 81.448.902.020 74.872.092.260

Ban thuyit minh nay to mOt bb ph4n hqp thirnh va phai rittoc dQc clung voi Btio cdo tat chinh hop nhdt 39

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phuong Bdn Nghd, Qu'a'n 1, TP. H6 Chi Minh, Vidt Nam BAO CAO TAI CHINH HOP NHAT Cho nAm tai chinh lcdt thdc ngay 31 thang 12 ram 2020 Ban thuyet minh Bao ego tai chinh hop nhiit theo)

(*)

thanh toan sau thai han 05 nam ke tir ngay ky Hop dOng thue dat.

Cac khoan chi phi thue dat Oat sinh tai C6ng ty CO phAn H6n Ngqc Thai Binh Throng, Cong ty CO phan Hoa Sen Thai Binh Ducmg va Cong ty Co phAn Niem Kieu Hanh Thai Binh Ducmg &Tic phan bo cho giai doan tir nam 2011 lily ke den ngay 31 thang 12 nam 2020. Cac khoan chi phi nay se dirqc

22c. Ng. qua han clura thanh loan Tap doan kh6ng c6 nq phai tra khac qua han chua thanh toan.

23. Vay va rig thue tai chinh 23a. Vay vii tzcz thue tai chinh ngrin han

s6 cu6i nam SO disu nam

1

Vay nein han phdi tra ben lien quan 200.000.000.000 56.000.000.000 Vay C6ng ty Co phan Dich vii Hang hoa Sai GOn theo lai suit co dinh quy dinh trong hop clOng 165.000.000.000 56.000.000.000

Vay Cong ty CO phan Mekong Logistics 35.000.000.000 Vay ngrin han ph& tra cac to char khtic 222.941.400.070 227.909.755.481 Vay ngan han ngan hang 202.220.215.326 165.535.027.481 Vay Ngcin hang TMCP Cong Thuang Viet Nam — Chi nhcinh I TP. Ha Chi Minh (I) 54.159.686.818 62.096.079.204 Vay Ngan hang TNHH MTV Shinhan Viet Nam (") 45.955.886.630 Vay Ngan hang TMCP Thuang Viet Nam — Chi nhanh Hai Phong"') 35.318.104.411 36.155.774.385 Vay Ngan hang TMCP Btru clien Lien Viet — Chi nhanh Hai Phong 6") 35.292.414.260 46.285.612.782 Vay Ngcin hang TMCP Quac Te Viet Nam — Chi nhanh Sai Gan 69 21.198.353.587 16.818.621.666 Vay Ngcin hang TMCP Phuong Hong — Chi nhanh Tan Binh " 10.295.769.620 4.178.939.444 Vay ngan han cac to chirc khac 20.721.184.744 62.374.728.000 CI Vay Chailease International Financial Services (Singapore) Pte. Ltd. " 13.926.000.000 iII

Vay ngan han cac to chirc khac Vay viz nor thue tai chinh den han tra cac to chirc kluic

6.795.184.744 339.946.487.023

62.374.728.000 367.959.634.752

A

Vay dai han den han tra (xem thuyet minh se; V.23b) 290.488.224.679 312.213.953.651 Yy

Nq thue tai chinh den han tra (xem thuyet minh so V.23b) 49.458.262.344 55.745.681.101

COng 762.887.887.093 651.869.390.233

(i) Khoan vay Ngan hang TMCP C6ng Thucrng Viet Nam — Chi nhanh 1 TP. HO Chi Minh de b6 sung von luu Ong. Khoan vay nay duqc dam bao bang viec the chap khoan phai thu luan chuyen, hang ton kho va phircmg tien van tai truyen dan (xem thuyet minh so V.3, V.8 va V.10).

Khoan vay khong có tai san dam bao Ngan hang TNHH MTV Shinhan Viet Nam a b6 sung von luu Ong viii thai han vay 12 thing.

Khoan vay Ngan hang TMCP Kyi Thuang Viet Nam — Chi nhanh Hai Phong de b6 sung von luu &Ong voi thai han vay 12 thang. Khoan vay nay duqc dam bao bang quyen sir citing fit thue tra tien hang nam va cac quyen lqi ich phat sinh ten dat thue, tai san tren dat hinh thanh tir von vay, may moc thiet bi hinh thanh tir von vay (xem thuyet minh so V.9b va V.10).

Bein thuyit minh nay la mgt by pkin kip thanh va phcit clurtc cIpc cang vdi Bcio cao tai chinh hap nhcit 40

(i)

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quail 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CH1NH HOP NHAT Cho nam tai chinh ket thiic ngay 31 thang 12 nam 2020 Ban thuyet minh Ban cgo tai chinh hqp nhAt (tiep theo)

Khoan vay Ngan hang TMCP Btru din Lien Viet — Chi nhanh Hai Phong a bo sung von hru d6ng vii thai han vay 12 thang. Khoan vay nay dtrav dam bao bang v* the chap may mac, thiet bi va phuong tien van tai truyen dan (xem thuyet minh so V.10).

Vay Ngan hang TMCP Qu6c to V* Nam — Chi nhanh Sai GOn de b6 sung von Itru d6ng. Khoin vay nay duac dam bao bang v* the chap khoan phai thu luan chuyen va phtrang tien van tai truyen dan (xem thuyet minh so V.3 va V.10).

Khoan vay Ngan hang TMCP Phucmg Dong — Chi nhanh Tan Binh va Chailease International Financial Services (Singapore) Pte. Ltd. de b6 sung von km dOng. Khoan vay nay dugc dam bao bang vie:c the chap phucmg van tai, truyen dan (xem thuyet minh so V.10).

Tap doan c6 kha nang tra dtrac cac khoan vay va ng thud tai chinh ngin

23b. Vay viz no. thud tai chinh did h9n So cuoi nam SO dau nam

Vay dai kin nglin hang 1.038.011.659.182 1.276.364.485.689 Vay Ngan hang TMCP Quoc Te V* Nam — Chi nhanh Sai G6n (i) 674.513.727.433 760.038.333.712 Vay Ngan hang TMCP Phuang Dong — Chi nhanh Tan Binh (") 139.791.672.855 187.874.611.427 Vay Ngan hang TNHH MTV Shinhan V* Nam — Chi nhanh Hai Phong (I") 63.000.000.000 84.000.000.000 Vay Ngan hang TNHH Indovina — Chi nhanh Hai Phong (I") 59.600.000.000 87.045.596.650 Vay Ngan hang TMCP Ky Thucmg V* Nam — Chi nhanh Hai Phong (") 47.826.258.894 51.342.000.000 Vay Ngan hang TMCP A Chau — Chi nhanh Sai Gen (vi) 40.000.000.000 60.000.000.000 Vay Ngan hang TMCP Ngoai Thuang Viet Nam — Chi nhanh TP. H6 Chi Minh (vit) 13.280.000.000 20.063.943.900 Vay Ngan hang TMCP DAu to va Phat trien Viet Nam — Chi nhanh Quang Ngai ("") 26.000.000.000 Na thug till chinh dai han 99.727.450.057 149.252.935.500 Thud tai chinh Global Container International LLC 91.272.780.493 125.409.932.219 Thud tai chinh Intermodal Investment Fund IV LLC 8.454.669.564 23.843.003.281 COng 1.137.739.109.239 1.425.617.421.189

Khoan vay Ngan hang TMCP Qu6c Te V* Nam — Chi nhanh Sai Gen de b6 sung von phut vn hoat d6ng kinh doanh vbi thai han vay 05 Wain ke tir ngay giai ngan dau tien va de dau to du an Cang Nam Dinh Vu vai then han vay 120 thang ke tir ngay giai ngan dau tien, thai gian an han 24 thing. Cac khoan vay nay drat dam bao bang viec the chap may mac thiet bi va toan,b6 quyen khai that du an, ha tang ten dat, ding trinh xay thing, may mac thiet va cac tai san gin lien vai dat dang ton tai va se hinh thanh trong ttrcrng lai thu6c pham vi cua dtr an (xem thuyet minh so V.9b va V.10).

(ii) Khoan vay Ngan hang TMCP Phuang Dong — Chi nhanh Tan Binh de gop von vao COng ty TNHH Cang Phir&c Long va dau tt.r,mua tau Green Pacific va Pride Pacific vai thai han vay khong qua 84 thang tir ngay giai ngan dau tien. Khoan vay nay duac dam bao bang co phieu ctia Tap doan tron* Cong ty Co phan Dich vu Hang haa Sai G6n va tai san hinh thanh tir von vay (xem thuyet minh so V.2c va V.10).

Khoan vay Ngan hang TNHH MTV Shinhan V* Nam — Chi nhanh Hai Phong de' dau to 08 cat' trpc banh lop (RTG), thai han vay 05 nam ke tir ngay giai ngan dau tien. Khoan vay nay dtrac dam bao bang tai san hinh thanh tir von vay (xein thuyet minh so V.10).

(iv)

(v)

(vi)

BOn thuyet minh nay la mgt bP ph<in hop thanh va phial &tor dpc cling vet( bdo cdo (eta chinh hop nheit 41

CONG TY Co' PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phirtmg Be'n Nghe, Quail 1, TP. HO Chi Minh, Vi'et Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh k6t thnc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

Khoan vay Ngan hang TNHH Indovina — Chi nhanh Hai Phong a tai trq g6i may mac thi6t bi thuOc du an cang Nam Hai Dinh Vu, thai han vay 08 nam Ice tir ngay giai ngan dau tien. Khoan vay nay dugc dam bao bang toan b6 gia tri goi may m6c thiet bi cua du an cang Nam Hai Dinh Vu (xem thuyet minh so V.10).

Khoan vay Ngan hang TNHH Indovina - Chi nhanh Hai Pheng de tai trq mot phAn cho dAu to du an

(iv)

(v)

bang guy& sir dung dat thud tra tien hang nam va cac quyen lgi ich Oat sinh teen dat thud, tai san teen dat hinh thanh tir von vay, may mec thiet bi hinh thanh tir von vay (xem thuyet minh so V.9b va V.10).

Khoan vay Ngan hang TMCP A Chau — Chi nhanh Sai Gen 46 g6p von vao Cong ty TNHH Cang Phirac Long v6ri thei han vay 84 thang ke tir ngay giai ngan dau tien. Khoan vay nay dugc dam bao bang 8.530.000 co phan dm Tap doan trong Cong ty Co phAn Dich vu Hang h6a Sai Gen (xem thuyet minh so V.2c).

Khoan vay Ngan hang TMCP Ngoai Thucrng Vi'Et Nam — Chi nhanh TP., H6 Chi Minh a au tir mua

04 xe nang container Wri thei han vay 60 thang ke tir ngay giai ngan dau tien. Khoan vay nay dugc dam bao bang tai san hinh thanh tir von vay (xem thuyet minh so V.10).

Khoan vay NOn hang TMCP DAu to va Phat trim ViEt Nam — Chi nhanh Quang Ngai a dAu to 136n

so 1 — Cang tong.hgp Dung Quat, thai han vay 14,5 nam ke tir ngay giai ngan dau tien. Khoan vay nay doge dam bao bang tai san hinh thanh tir du an dau to Ben so 1 — Cang tong hop Dung Quat (xem thuy6t minh so V.10).

Tap doan có kha nang tra dugc cac khoan vay va ng thud tai chinh dai han.

KSt han thanh toan cac khoan vay va nq thud tai chinh dai han nhu sau: Tir 01 nam Teen 01 nam tr& xuOng den 05 nam Tren 05 nam T6ng ng

S6 cu6i nam Vay dai han ngan hang 290.488.224.679 833.295.694.463 204.715.964.719 1.328.499.883.861

Na thud tai chinh 49.458.262.344 99.727.450.057 149.185.712.401

Tien gc5c phai Ira 39.900.702.632 80.724.313.629 120.625.016.261

Leii thud phai Ira 9.557.559.712 19.003.136.428 28.560.696.140

COng 339.946.487.023 933.023.144.520 204.715.964.719 1.477.685.596.262

S6 dau Wain Vay dai han ngan hang 312.213.953.651 965.894.603.704 310.469.881.985 1.588.578.439.340

Nq thud tai chinh 55.745.681.101 149.233 .584.416 19.351.084 204.998.616.601

Tien goc phcii tra 44.502.012.636 120.663.515.253 15.656.454 165.181.184.343

Lai thug phai tra 11.243.668.465 28.570.069.163 3.694.630 39.817.432.258

COng 367.959.634.752 1.115.128.188.120 310.489.233.069 1.793.577.055.941

23c. Vay vet no. Mae tdi chintz qua kw chins thanh todn Tap doan khong có cac khoan vay va ng thud tai chinh qua han chua thanh toan.

Ban thuyett minh nay la mat by phan hap thanh va phcii claw (lac ming val Bao cao tai chinh hap nhcit 42

Trung tam Logistics va Cong nghiEp Nam Hai. Khoan vay nay dugc dam bao bang viEc the chap quyen.tai san Oat sinh Hqp (Jong thud lai dat 16 dat CN3 — Khu cong nghiEp MP Dinh tai san

gan lien vai dat, cac thiet bi (xem thuyet minh so V.9b).

Khoan vay Ngan hang TMCP Ky Thuong ViEt Nam — Chi nhanh Hai Ph6ng de thuc hiEn du an cang Nam Hai ,Dinh thei han vay 07 nam ke ngay giai ngan dau tien. Khoan vay nay dugc dam bao

CONG TY CO PHAN GEMADEPT Dja chi: 6 Le Thanh Ton, Phutyng Bdn Nghd, Quan 1, TP. HO' Chi Minh, Vidt Nam BAO CAO TAI CHtNH HOP NHAT Cho nam tai chinh ket thnc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hqp nhAt (tiep theo)

24. Dty phong phai tra ngin han

So dAtt nam SO hoar' nh4p

trong Want SO cuOi nam Du phong ton that phai 138i thuang trong qua trinh van chuyen 61.587.682.540 59.835.406.001 1.752.276.539 Dv phong ye thue thu nhap doanh nghiep 6.568.978.471 6.568.978.471 Du phong chi phi bao hanh cong trinh xay dung - 14.250.000.000

COng 68.156.661.011 59.835.406.001 22.571.255.010

25. Quy khen thtrirng, phtic lui Quy khen,thuang, philc cira Cong ty bao gtim: Quy khen throng, Quy phirc lai va Quy host deing

d8ng quan tri.

26. ThuO thu nh4p hoar' lai phai tra Nam nay Nam trtrov

So du nam , Ghi nhan vao IC& qua ,kinh doanh trong nam Bu trir tai san thug thu nhap hoan lai SO call nam

452.175.724 (452.175.724)

111.871.685 (210.957.281)

99.085.596

Thus suit thuS thu nhap doanh nghiep sir dung de xic dinh gia tri thuS thu nhap hoan lai phai tra la 20%.

27. Wm chit so. hilu 27a. Bang crdi chiEu biEn d'Ong cua von chit so him

Thong tin ve bien Ong dm von chit so huu dtrac

27b. Co phiEu

trinh bay a Phu lac 03 dinh kern.

sO cuiii tam SO dAu Want S6,1uvng c6. phiSu Oat hanh 301.377.957 296.924.957 CO phieu phci thong 301.377.957 296.924.957

Co phieu uu dill So luting co phieu ducc mua lai CO phieu pho th6ng Co phieu So, lucmg co phieu dang hanh 301.377.957 296.924.957

CO phieu pho thong 301.377.957 296.924.957

Co phieu tru dai

Menh gia co phiSu dang luu hanh: 10.000 VND.

27c. Phan pho'i 191 nhuifn Nghj quyet Dai h8i d8. ng co clang thirang nien nam 2020 s6 046/NQ-DHDCD-GMD ngay 22 thang 6 nam 2020 Cong ty mg da thong qua viec phan phoi lqi nhuan nam 2019 nhu sau:

VND

• Trich lap Quy khen thuang, philc Igi (5%) 25.851.430.802

• Trich lap Quy I-18i ding quan tri (2,5%) 12.925.715.401

• Chia co tirc 296.924.957.000

43 Bcin thuydt mink nay la mth by phcin hop thank vo phai cluqc clpc cimg voi Bcio ccio tai chinh hop nhdt

1.277.515.915 3.519.758.973

1.277.515.915 Do cong ty nay da giai the 3.376.452.193 Kh6ng c6 kha nang thu hoi

4.797.274.888 4.653.968.108

CONG TY Co PHAN GEMADEPT Dia chi: 6 Le Thanh T6n, Phutrng Ben Nghe, Quan 1, TP. H6 Chi Mirth, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh lc& thtic ngay 31 thang 12 nam 2020 Ban thuyet minh BA° cao tai chinh hqp nhAt (tiep theo)

27d. Chenh tech tf, gia If& dotii Chenh Tech ty gia Oat sinh do chuyen doi Bao cao tai chinh ctia cac C6ng ty con lap bang USD sang VND.

28. Cac khoin myc ngoai Bing can dOi tee toan hcrp nhAt 28a. Tizi siin,thue ngoai

Tong s6 tien thue toi thieu trong tucmg lai ctia cac hqp d'ang thue boat dOng tai san theo cac thoi han nhu sau:

SO cuOi nam SO (Ian nAm Tir 01 nam tro. xu6ng 9.450.413.715 17.534.222.715 Tren 01 nam den 05 nam 2.248.174.858 11.181.997.858 Tren 05 nam 11.908.117.863 12.384.442.577

COng 23.606.706.435 41.100.663.150

Cac khoan thanh toan tien thue boat dOng a tren bao g6m: • Cac khoan thanh toan tien thue boat dOng b tren the hien tien thue va phi quan lYyhai tra cho viec

thue van phong C6ng ty TNHH CJ Viet Nam tai so 6 Le Thanh Ton, Phuang Ben Nghe, Quin 1, TP. HO Chi Minh, Viet Nam.

• Tong s6 tien thue dat tai Pl-arimg Binh Thang, TP. DT An, Tinh Binh Duang, Viet Nam.

28b. Ngo9i to ea, logi

Dollar MS, (USD) Euro (EUR)

28c. Ny kho dbi da xie Ij

Cong ty Co phan Six Tir Chna Cac doi tugng kha.c COng

SO cuOi lam S6 dau ram

2.482.363,56 2.294.936,45

737,58 749,18

Si cuSi nAm So clan nam Nguyen nhan xoa so

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT

1. Doanh thu ban hang va cung cap dich vu la. Tong doanh thu

Nam nay Nam trtr&c Doanh thu hoat dOng khai tilde cang 2.171.563.938.718 2.338.039.480.007 Doanh thu hoat dOng logistics: dich vy yin tai, dich vu dai 1Y, cho thue tai san,... 411.425.750.250 303.409.172.942 Doanh thu cho thue van phang va doanh thu khac 22.676.680.861 1.465.273.255 COng 2.605.666.369.829 2.642.913.926.204

lb. Doanh thu ban hang va cung cap dich vu cho cac ben lien quan Ngoai giao dich cung cap dich vu cho cac cong ty lien doanh, lien ket duqc trinh bay 6. thuyet minh s6 V.2c, Tip doan kh6ng phat sinh giao dich ban hang va cung cap dich vy cho cac ben lien quan khong phai la cong ty lien doanh, lien ket.

Ban thuyet minh nay la ma't by ph4n hqp thanh va phat &car dcc cling y& Bcio cao tat chinh hap nhdt 44

159.264.353.024 146.510.028.288

146.594.706.568 10.256.181.707

331.606.922 12.109.260.542

(12.662.185.835) 2.634.783.120

145.399.814.157 5.024.000.675

17.157.125.015 (21.218.645.008)

147.733.449

04

;ON i N111

TOA

A

CONG TY Co PHAN GEMADEPT Dia chi: 6 LO Thanh Ton, PhuOng136iNglie, Quan 1, TP.116 Chi Minh, Vitt Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh Ick thOc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chInh hop nhAt (tiep theo)

Nam nay Nam trinfrc Gia von hoat ding khai thac cang 1.324.053.569.095 1.417.431.035.895

Gia von hoat Ong logistics: dich vii 4n tai, dich va dai 1S,, cho thue tai san,... 332.028.266.091 212.709.983.020

Cong 1.656.081.835.186 1.630.141.018.915

3. Doanh thu 114:W d(ing tai chinh

Nam nay Nam &trim Lai tien gili ngan hang 1.574.966.231 1.810.463.661

Lai tien cho vay 4.560.622.465 1.611.155.301

Co tirc, lai nhuan duqc chia 2.664.407.500 3.330.481.500

Lai thanh li cac khoan du tu 15.430.913.346 94.549.434.874

Lai chenh l''ch tji gia phat sinh 2.214.891.525 1.878.303.314 Lai chenh lch tji gia do danh gia lai cac khoan mac tien t' co goc ngoai t'' 1.763.485.602

Doanh thu hoat ding tai chinh khac 1.129.923.855 2.544.362.165

ging 27.575.724.922 107.487.686.417

4. Chi phi tai chinh

Nam nay Nam tru&c

2. Gia win hang ban

Chi phi lai vay L8 chenh Bich tS, gia Oat sinh L8 chenh Ich t-Si gia do danh gia lai cac khoan mvc tien t'' co goc ngoai t' L8 thanh 1j, cac khoan d'au tu chimg khoan Hoan nhap du phong dAu tu tai chinh Chi phi tai chinh khac ging

5. Chi phi ban hang Nam nay Nam trtrevc

Chi phi hoa h6ng mai giai 130.773.456.749 132.041.268.069

Cac chi phi khac 6.582.160.219 5.953.816.964

COng 137.355.616.968 137.995.085.033

6. Chi phi quail 15, doanh nghi4

Chi phi luang nhan vien quan If Chi phi vat liO, dO dung van phong Chi phi khiu hao tai san c6 dinh Du phong phai thu kho doi Phan bo lai the thuang mai Chi phi dich vv mua ngoai Cac chi phi khac ging

Nam nay Nam &irk 152.515.705.008 153.032.285.390

6.921.516.067 9.834.750.176 21.312.996.544 19.460.733.184

847.698.691 (476.292.035) 55.221.716.706 34.583.208.903 47.185.879.491 49.968.323.354 57.468.403.960 64.233.174.972

341.473.916.467 330.636.183.944

45 Ban thuye't minh nay la mOt bO phOn hop thanh va phai &roc cloc cling vol Belo cdo tai chinh hop nheit

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phutmg Ben Nghe, Quail 1, TP. HIS Chi Minh, Viet Nam BAO CAO TAI CHfNH HOP NHAT Cho nam tai chinh ket thac ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cat) tai chinh hop nhit Op theo)

7. Thu nh4p khic Nam nay Nam tru*c

Lai thanh 1S, tai san c6 dinh 6.901.073.544 7.445.025.934

Phan b6 doanh thu chua thuc hien (s) 6.377.552.639 6.377.552.639

Hoan nhap du phong phai tra 59.835.406.001

Thu nhap khac 6.985.453.872 5.136.782.602

COng 80.099.486.056 18.959.361.175

(.) Khoan phan b6 doanh thu chua thucshien bao g6m:

• Phan b6 khoan danh gia lai quyen sir dung dAt g6p von vao Cling ty Co phAn Cang Cai Mep Gemadept - Terminal Link phat sinh tir nam 2008 vgi so tien 283.980.000.000 VND voi thati gian

8.

phan 1)6 48 nam va 10 thang. • Phan b6 khoan danh gia Lai gia tri tai san co dinh

Logistics Holdings phat sinh tir nam 2017 vai so tien nam.

Chi phi khic

gop von vao COng ty TNHH CJ Gemadept 5.622.625.365 VND veri thiri gian phan bo 10

Nam nay Nam trtrevc

Chi phi dAu tir khong hieu qua 54.644.324.900 49.645.138.835

Chi phi khac 9.077.128.969 5.961.317.724

C6ng 63.721.453.869 55.606.456.559

9. Chi phi thue thu nh4p doanh nghiep hoan lai Nam nay Nam trtrevc

Chi phi thue thu nhAp doanh nghiep hoan lai phat sinh tir cac khoan chenh Lech tam th&i phai chiu thue Chi phi thue thu nhap doanh nghiep hoan lai phat sinh tir viec hoan nhap tai san thue thu nhap hoan lai Thu nhap thue thu nhap doanh nghiep hoan lai phat sinh tir cac khoan chenh tech tam th&i dugc khau trir Thu nhap thue thu nhap doanh nghiep hoan lai pith sinh tir viec hoan nhap thue thu nhap hoan lai phai tra ging

10. Lai tren c6 phieu 10a. Lai ca ban tren co phieu va lai suy giant tren ca. phidu

780.963.371

15.263.502.715

...

8.631.402.458

(32.128.642.122) (%2.328.138.392)

(328.787.647) (210.957.281)

(16.412.963.683) (63.907.693.215)

Nam nay Nam trtrov

Lgi nhuan ke toin sau thue thu nhap doanh nghiep dm co &Ong cong ty me 370.931.984.470 517.028.616.025

Trich Quy khen thtgmg, philc lcii,.Quy H'6i d6ng quan tri, Ban dieu hanh va Ban kiem soat (29.674.558.758) (41.362.289.282)

Cac khoan dieu chinh tang, giam Igi nhuan ke toan de xac dinh 10 nhuan phan b6 cho co &mg sg him co phieu 01'6 thong Lqi nhuan tinh !di ca ban tren co phieu va lai suy giam tren co phial 341.257.425.712 475.666.326.743

SO luvng binh quan gia quyen dm c6 phieu ph6 thong dang tun hanh trong nam 296.981.107 296.924.957

Lai ca ban teen c6 phieu 1.149 1.602

Lai suy giam teen co phieu 1.149 1.602

Ban thuyit minh nay la mqt bq phOn hqp thanh va pheit chtqc doc cling ven Bao cho tai chinh hqp nhat 46

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, PhuIting Ben Nghe, Quart 1, TP. HO Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thitc ngay 31 thdng 12 nam 2020 Ban thuyet minh Bao cao tai chinh hcrp nhtit (tiep theo)

106. Thong tin khdc Khong co cac giao dich c6 phi'eu ph6 thong hoac giao dich co phieu pho th6ng tiem nang nao xay ra tit ngay IC& thuc nam tai chinh den ngay cong b6 Bao cao tai chinh hvp nhAt nay.

11.

VII.

1. Giao dich va se du. Writ cac ben lien quan Cac ben lien quan vai Tap doan bao cac thanh vien quail 15, clui chOt, cac ca nhan c8 lien quan vai cac thanh vien quan ly chu ch6t va cac ben lien quan khac.

la. Giao dich va so du voi ale thanh vien quiin ly dui chat va ale ca nhan có lien quan vdi cac thilnh vien quiin ly dui chat Cac thanh vien quan ly chu ch6t g6m: cac thanh vier' Hei clang quan tri va cac thanh vien Ban dieu hanh (Ban Ring Giam d6c va Ke,toan twang). Cac ca nhan co lien quan cac thanh vien quan 15 chu chat la cac thanh vien mat thiet trong gia dinh cac thanh vien quail 15, chu chat.

Giao dich val cac thanh vien quail l.)% chit chat va cac ca nhcin có lien quan yeti cac thanh vien quail ly chit chat Top doan khong phat sinh giao dich ban hang va cung cap dich vet cling nhu cac giao dich khac vai cac thanh vien quan 15, chu ch6t va cac ca nhan c6 lien quan yeti cac thanh vien guar' 15, chU ch6t.

Cong no' vai cac thanh vien quan l); chit chat va cac ca nhcin ca lien quan cac thanh vie", quan 1); chu chat Tap doan khong co cong nq vai cac thanh vien quan 15, chu ch6t va cac ca nhan co lien quan vai cac thanh vien quan 15, chi" chat.

Thu nhap cact cac thanh vien quan ly chit chat Nam nay Nam trinfte

Tien 'iron 12.580.490.000 11.728.016.000

Thu nhOp khac 378.635.292 2.568.835.292

CCHig 12.959.125.292 14.296.851.292

Chi phi san xuet kinh doanh theo yeu to Nam nay Nam till&

Chi phi nguyen lieu, vat lieu 236.268.080.390 231.383.369.181

Chi phi nhan cong 376.270.954.200 364.057.342.626

Chi phi khau hao tai san c6 dinh va lqi the thixong mai phan bo 407.829.017.632 366.059.069.170

Chi phi dich vv mua ngoai 955.801.543.470 931.429.858.548

Chi phi khac 158.741.772.929 205.842.648.367

ging 2.134.911.368.621 2.098.772.287.892

NIIING THONG TIN KHAC

Ban Muyd1 minh nay la mat by plkin kip thanh va phai Arc dpc cling vai Belo cao tai chinh hip nhdt 47

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phuimg Be'n Nghd, Quan 1, TP. HZ) Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thilc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao eao tai chinh hqp nhAt (tiep theo)

Ca ctiu thu nhap ctia cac thanh vien quart 1.) chit ch& nhu sau:

Nam nay Hi)i crdng quan trj

Chin danh lAnmg Thirong Thu lao COng

Ong D6 Van Nhan CHI tich 89% 8% 4% 100% Ong Chu Mc Khang Pilo CHI tich 87% 8% 5% 100% Ong Phan Thanh L6c Pho Chu tich 100% 100% Ong Do Van Minh ThAnh vien 88% 8% 4% 100% BA Bui Thi Thu Hucmg ThAnh vien 86% 7% 7% 100% BA Nguyen Minh Nguyet ThAnh vien 86% 7% 7% 100% Ong Vu Ninh ThAnh vien 84% 7% 9% 100% Ong Bolat Duisenov ThAnh vien 100% 100% Ong David Do Thanh vien 100% 100% BA HA Thu Hien Thanh vien • • 100% 100% Ong Tsuyoshi Kato ThAnh vien • 100% 100%

Ban kiem seat Ong Lau Ttramg Giai Truerng ban 100% 100% BA Vu Thi Hoang Bac Thanh vien 85% 7% 8% 100% Ong Tran Dim Thuan ThAnh vien 80% 7% 13% 100% BA Phan CAm Ly ThAnh vien • • 100% 100% BA TrAn Hoar-1g Ngac Uyen Thanh vien 100% 100%

Ban aria hanh Ong D6 Van Minh Tting Giam D6c 88% 8% 4% 100% Ong PhamQu6c Long Pho Tong Giam doc 92% 8% 100% Ong Nguyen Thanh Binh Pho Tong Giam doc 92% 8% 100% Ong D6 Cong Khanh PM Tong Gam doe 92% 8% - 100°A Ong Nguyen The Dung Pho T6ng Giam d6c 93% 7% 100°4A

.* Nam trtro.c 1/ He)i dong quan tri Ong Do Van Nhan Chu tich 78% 19% 3% 100% Ong Chu Dire Khang Pho Chu tich 77% 19% 4% 100% Ong Phan Thanh L6c Ph6 ChU tich 100% 100% Ong Do Van Minh ThAnh vier' 78% 19% 3% 100% BA Bill Thi Thu Huang Thanh vien 71% 23% 6% 100% BA Nguyen Minh Nguyet Thanh vien 71% 23% 6% 100% Ong va Ninh Thanh vien 73% 18% 9% 100% Ong Bolat Duisenov ThAnh vier' • 100% 100% Ong David Do ThAnh vien • 100% 100% BA Ha Thu Hien ThAnh vien 100% 100% Ong Tsuyoshi Kato Thanh vien • 100% 100%

Ban kiim seat Ong Ltru Tuemg Giai Tnrerng ban 100% 100% BA Vu Thi Hoang Bac Thanh vien 74% 19% 7% 100% Ong Tran Dirc Thuan ThAnh vien 73% 14% 13% 100% BA Phan Cain Ly ThAnh vien 100% 100% BA Tran Hoang Ngoc Uyen ThAnh vien 100% 100%

Ban thuye'l minh nay ta mot by phem hap thanh va phai dtoor dpc rung vai Bao cezo tar chinh hap nhdi 48

CONG TY CO PHAN GEMADEPT Dia chi: 6 Le Thanh Ton, Phu&ng Ben Nghe, Quan 1, TP. H6 Chi Minh, Viet Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh ket thik ngay 31 thang 12 nam 2020 Ban thuyk minh Ban cao tai chinh hqp nhn't (tiep theo)

Ban dielu hanh Chirc danh Luvng Thuirng Thu lao COng

Ong DO Van Minh T6ng Giam W6c , 78% 19% 3% 100%

Ong Pham Quoc Long Pho Tong Giam doc 78% 22% 100%

Ong Nguyen Thanh Binh PIO T6ng Gam dOc 76% 24% - 100%

Ong DO C6ng Khanh Pho Tong Giam doc 86% 14% 100%

Ong Nguyen The Dung PhO T6ng Giam dOc 85% 15% - 100%

lb. Giao dich va so du. voi Mc ben lien quan khdc Cac ben lien quan khac veri Tap loan Om: Ben lien quan khac MOiquan he C6ng ty CO phan Cang Cai Mep Gemadept — Terminal Link Ca se, kinh doanh Sing ki'm sat Cong ty CO phan Dich vp Hang He Sai Gen COng ty lien ket Cling ty TNHH CJ Gemadept Logistics Holdings Cong ty lien ket , Cong ty TNHH Tiep van "K" Line — Gemadept Ca s& kinh doanh ding kiem scat Cong ty TNHH CJ Gemadept Shipping Holdings Ca kr kinh doanh (long kiem scat C6ng ty TNHH Golden Globe . Cong ty lien ket Cong ty TNHHThtrang mai Qua Cau Vang C6ng ty lien ket Cong ty CO phan Lien hqp Thkrc pham COng ty lien ket Cong ty CO phan Thuang cung Wing Tau Cong ty lien ket Cong ty CO phan Du lich Minh Dam C6ng ty lien ket C6ng ty TNHH MTV Gemadept Hai Phong C6ng ty con dm cong ty lien ket Cong ty TNHH MTV Tiep van Gemadept Cong ty con dm cong ty lien ket Cong ty Co phan Mekong Logistics C6ng ty con cna cong ty lien ket Gang ty TNHH MTV Van tai Wen Gemadept Cong ty con dm Ca sa kinh doanh

(Icing kiem soat Gemadept Shipping Singapore Pte. Ltd. Cong ty con dm Ca sa kinh doanh o'

ding kiem soat Gemadept (Malaysia) Sdn. Bhd. * K i

TIR1 Cong ty con cfra Ca sa kinh doanh ding kiem soat o

Cong ty Co phan Van tai va Dich va Dien ltrc Cong ty lien ket dm cong ty lien ket \ ...A .. ,%,..4;

Giao dich vii cac ben lien quan kluic Ngoai cac giao dich Oat sinh vai cac cong ty lien doanh, lien 1c6t da duric trinh bay 6 thuyet minh so V.2c, Tap loan khong phut sinh giao dich voi cac ben lien quan khac.

Gia hang hoa, dich va cung cap cho cac ben lien quan khac la gia th6a thuan. Viec mua hang hoa, dich vu tir cac ben lien quan khac duos thtrc hien theo gia th6a thuan.

Cong no vii cac ben lien quan /auk Cong no. voi cac ben lien quan khac duvc trinh bay tai cac thuyet minh so V.3, V.5a, V.6a, V.16, V.17, V.20, V.22 va V.23a.

Cac khoan cong nq phai thu cac ben lien quan khac khOng co bao dam va se dirge thanh toan bang tien.

Bern thuyet minh nay la ma'r by pkin kip thanh va phai Ayr dpc cling vii Bzio cao tai chinh hqp nhdt 49

Phim Q ng Huy NgirCri lip

CONG TY Ca PHAN GEMADEPT Dja chi: 6 Le Thdnh Ton, Phuorng Bdn Nghd, Qudn 1, TP. H6 Chi Minh, Vidt Nam BAO CAO TAI CHINH HOP NHAT Cho nam tai chinh kdt thdc ngay 31 thang 12 nam 2020 Ban thuyet minh Bao cao tai chinh hcrp nhAt (tidp theo)

2. Thong tin ve bq phan Bao cao b6 phan chinh you la theo linh vvc kinh doanh do cac hog dOng kinh doanh ctia Tap doan dugc to chirc va quan lY theo loai hinh dich vv.

2a. Thong tin 4 linh Infc kinh doanh Tap doan có cac linh vvc kinh doanh chinh sau: • Linh vvc khai that cang: Bao g6m dich vu lien quan den khai tilde cang. • Linh vvc logistics: Bao gom dich vu van tai, cho thue cac phirang tien van tai, dich vv dai ly,.. • Linh vvc kinh doanh bat d6ng san: Cho thue van phong va dau to vao t6a nha phirc hop tai Lao. • Trong cao su: Bao gom cac hoat d6ng tong cao su tai Campuchia.

ThOng tin ve ket qua kinh doanh, tai san co dinh va cac tai san dai han khac va gia tri cac khoan chi phi 16n khong bang tien cua 13.6 phan theo linh vvc kinh doanh cua Tap doan dugc trinh bay a Phu Iuc 04 dinh kern.

2b. Thong tin 4 khu var dirt Ifi Hog Ong dm Tap doan dirge phan boa trong nugc va nu& ngoai.

Chi tiet doanh thu thuan ve ban hang va cung cap dich vu ra ben ngoai theo khu vvc dia ly dva tren vi tri cia khach hang nhir sau:

Nam nay Nam &tem Trong ntrac 2.559.504.150.129 2.579.409.064.209

Nage ngoai 46.162.219.700 63.504.861.995

C6ng 2.605.666.369.829 2.642.913.926.204

Chi tiet ve chi phi A' Oat sinh de mua tai san c6 dinh va cac tai san dai han khac va tai san b6 phan theo khu vvc dia 1y dva tren vi tri cua tai san ntur sau:

Chi phi cla Oat sinh de' mua tai san co dinh va cac tai san dai han khic TM san bi phin

Nam nay Nam truck SA cuei nam SO dau nam

Trong ntrgc 199.163.762.356 336.845.778.598 8.142.898.333.303 8.192.672.164.386 Nage ngoai 35.432.504.171 62.860.022.235 1.513.931.264.130 1.627.108.655.201 COng 234.596.266.527 399.705.800.833 9.656.829.597.433 9.819.780.819.587

3. Sty kien phat sinh sau ngay ket thtic dam tai chinh Kh6ng CO su kien trong yeu nao khac phat sinh sau ngay ket thuc nam tai chinh can phai dieu chinh s6 lieu hoac tong b6 tren Bao cao tai chinh hop nhat.

TP. Ho Chi Minh, ngay 31 thang 3 nam 2021

CONG TY

jirr Z CO PHAN

r*

rfGEMADEPT

4,7 Nguyen 1V1in.h-Ntilyet - t. p H0 4.-• an Minh Ke todirtruong Tong Giam dec

Ban thuyit minh nay la twit be) phan hap thanh va phat dugc dac cling vol Btho cao tat chinh hyp nhdt 50

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Documents

CONG TY CO PHAN GEMADEPT...Phu luc 01 51 9. Phu luc 02 52 10. Phu luc 03 53 I 11. Phu lye 04 54 - 56 I I ***** I I I 1 004 '' CON TRACH NHI * KIEM TOAN 9 A CONG TY C6 PHAN GEMADEPT