ANNUAL REPORT 2020

CONSOLIDATED BALANCE SHEET

As of 31 December 2020

Unit: VND

ITEMS Code Note Ending balance Beginning balance
A. CURRENT ASSETS 100 1,356,400,253,202 1,187,770,152,906
I. Cash and cash equivalents 110 V.1 427,676,366,191 185,545,788,383
1. Cash 111 416,176,366,191 181,545,788,383
2. Cash equivalents 112 11,500,000,000 4,000,000,000
II. Short-term financial investments 120 23,437,445,943 44,267,969,361
1. Trading securities 121 V.2a 49,252,233,353 83,409,810,665
2. Provisions for devaluation of trading securities 122 V.2a (30,182,846,588) (42,841,841,304)
3. Held-to-maturity investments 123 V.2b 4,368,059,178 3,700,000,000
III. Short-term receivables 130 747,950,935,161 787,249,150,460
1. Short-term trade receivables 131 V.3 341,988,491,153 366,913,853,716
2. Short-term prepayments to suppliers 132 V.4a 142,564,303,832 150,628,682,211
3. Short-term inter-company receivables 133 - -
4. Receivable according to the progress of construction contract 134 - -
5. Receivables for short-term loans 135 V.5a 29,530,000,000 29,890,000,000
6. Other short-term receivables 136 V.6a 243,392,277,048 248,569,466,319
7. Allowance for short-term doubtful debts 137 V.7 (9,524,136,872) (8,752,851,786)
8. Deficit assets for treatment 139 - -
IV. Inventories 140 72,966,607,779 78,380,973,226
1. Inventories 141 V.8 77,169,725,859 81,502,181,686
2. Allowance for inventories 149 V.8 (4,203,118,080) (3,121,208,460)
V. Other current assets 150 84,368,898,128 92,326,271,476
1. Short-term prepaid expenses 151 V.9a 11,051,155,655 10,084,640,619
2. Deductible VAT 152 55,788,533,490 77,345,950,952
3. Taxes and other receivables from the State 153 V.18 17,529,208,983 4,895,679,905
4. Trading Government bonds 154 - -
5. Other current assets 155 - -
B. NON-CURRENT ASSETS 200 8,478,143,954,066 8,932,136,744,096
I. Long-term receivables 210 56,015,447,670 35,083,378,013
1. Long-term trade receivables 211 - -
2. Long-term prepayments to suppliers 212 V.4b 358,000,000 358,000,000
3. Working capital in affiliates 213 - -
4. Long-term inter-company receivables 214 - -
5. Receivables for long-term loans 215 V.5b 25,100,000,000 -
6. Other long-term receivables 216 V.6b 30,557,447,670 34,725,378,013
7. Allowance for long-term doubtful debts 219 - -
II. Fixed assets 220 3,143,068,755,500 3,345,274,223,419
1. Tangible fixed assets 221 V.10 2,760,856,086,787 2,916,128,041,718
- Historical cost 222 4,908,384,792,791 4,832,622,857,685
- Accumulated depreciation 223 (2,147,528,706,004) (1,916,494,815,967)
2. Financial leased assets 224 V.11 116,925,846,196 159,869,253,562
- Historical cost 225 247,772,204,488 259,738,889,560
- Accumulated depreciation 226 (130,846,358,292) (99,869,635,998)
3. Intangible fixed assets 227 V.12 265,286,822,517 269,276,928,139
- Initial cost 228 357,186,280,451 347,724,397,901
- Accumulated amortization 229 (91,899,457,934) (78,447,469,762)
III. Investment property 230 - -
- Historical costs 231 - -
- Accumulated depreciation 232 - -
IV. Long-term assets in process 240 1,757,169,265,427 1,799,802,914,004
1 Long-term work in process 241 - -
2 Construction-in-progress 242 V.13 1,757,169,265,427 1,799,802,914,004
V. Long-term financial investments 250 2,531,074,199,418 2,684,481,348,160
1 Investments in subsidiaries 251 - -
2 Investments in joint ventures and associates 252 V.2c 2,461,441,374,935 2,481,007,591,207
3 Investments in other entities 253 V.2d 72,736,908,411 206,581,032,000
4 Provisions for devaluation of long-term financial investments 254 V.2d (3,104,083,928) (3,107,275,047)
5 Held-to-maturity investments 255 - -
VI. Other non-current assets 260 990,816,286,051 1,067,494,880,500
1 Long-term prepaid expenses 261 V.9b 638,590,994,095 676,460,835,521
2 Deferred income tax assets 262 V.14 110,693,814,592 94,280,850,909
3 Long-term components and spare parts 263 - -
4 Other non-current assets 268 - -
5 Goodwill 269 V.15 241,531,477,364 296,753,194,070
TOTAL ASSETS 270 9,834,544,207,268 10,119,906,897,002
C. LIABILITIES 300 3,239,614,949,264 3,552,650,031,380
I. Current liabilities 310 1,745,211,780,685 1,828,483,009,231
1. Short-term trade payables 311 V.16 357,899,063,388 422,801,324,306
2. Short-term advances from customers 312 V.17 20,211,415,538 131,371,902,987
3. Taxes and other obligations to the State Budget 313 V.18 18,970,678,365 84,738,031,413
4. Payables to employees 314 V.19 76,359,614,295 54,637,591,528
5. Short-term accrued expenses 315 V.20 208,693,179,893 168,100,913,409
6. Short-term inter-company payables 316 - -
7. Payable according to the progress of construction contracts 317 - -
8. Short-term unearned revenue 318 V.21a 1,406,668,824 5,234,940,031
9. Other short-term payables 319 V.22a 216,156,450,734 179,612,613,672
10. Short-term borrowings and financial leases 320 V.23a 762,887,887,093 651,869,390,233
11. Provisions for short-term payables 321 V.24 22,571,255,010 68,156,661,011
12. Bonus and welfare funds 322 V.25 60,055,567,545 61,959,640,641
13. Price stabilization fund 323 - -
14. Trading Government bonds 324 - -
II. Non-current liabilities 330 1,494,403,168,579 1,724,167,022,149
1. Long-term trade payables 331 - -
2. Long-term advances from customers 332 - -
3. Long-term accrued expenses 333 - -
4. Inter-company payables for working capital 334 - -
5. Long-term inter-company payables 335 - -
6. Long-term unearned revenue 336 V.21b 275,215,157,320 223,677,508,700
7. Other long-term payables 337 V.22b 81,448,902,020 74,872,092,260
8. Long-term borrowings and financial leases 338 V.23b 1,137,739,109,239 1,425,617,421,189
9. Convertible bonds 339 - -
10. Preferred shares 340 - -
11. Deferred income tax liability 341 V.26 - -
12. Provisions for long-term payables 342 - -
13. Science and technology development fund 343 - -
D. OWNER’S EQUITY 400 6,594,929,258,004 6,567,256,865,622
I. Owner's equity 410 6,594,929,258,004 6,567,256,865,622
1. Capital 411 V.27 3,013,779,570,000 2,969,249,570,000
- Ordinary shares carrying voting rights 411a 3,013,779,570,000 2,969,249,570,000
- Preferred shares 411b - -
2. Share premiums 412 V.27 1,941,832,197,040 1,941,832,197,040
3. Bond conversion options 413 - -
4. Other sources of capital 414 V.27 128,097,775,902 71,797,775,902
5. Treasury stocks 415 - -
6. Differences on asset revaluation 416 - -
7. Foreign exchange differences 417 V.27 89,962,489,095 96,692,165,949
8. Investment and development fund 418 V.27 152,636,937,352 152,636,937,352
9. Business arrangement supporting fund 419 - -
10. Other funds 420 V.27 140,044,304,503 138,163,837,156
11. Retained earnings 421 V.27 435,146,071,577 505,387,726,304
- Retained earnings accumulated to the end of the previous period 421a 64,214,087,107 505,387,726,304
- Retained earnings of the current period 421b 370,931,984,470 -
12. Construction investment fund 422 - -
13. Benefits of non-controlling shareholders 429 V.27 693,429,912,535 691,496,655,919
II. Other sources and funds 430 - -
1. Sources of expenditure 431 - -
2. Fund to form fixed assets 432 - -
TOTAL LIABILITIES AND OWNER’S EQUITY 440 9,834,544,207,268 10,119,906,897,002

Ho Chi Minh City, 31 March 2021

Pham Quang Huy
Preparer

Nguyen Minh Nguyet
Chief Accountant

Do Van Minh
General Director