CONG TY CO PHAN BAU TU APAX HOLDINGS BAO CAO TAI CHiNH HOP NHAT pA DUQC KIEM TOAN Cho nim tai chinh két thie ngay 31/12/2020 HA NOI, THANG 03 NAM 2021CONG TY CO PHAN DAU TU APAX HOLDINGS. Dia chi: Tang 4, tba thép A, toa nha Sky City Tower, s6 88 Lang Ha, quin Ding Da, Ha N6i MyCLyc NQIDUNG BAO CAO CUA BAN DIEU HANH BAO CAO KIEM TOAN BOC LAP BANG CAN BOI KE TOAN HOP NHAT BAO CAO KET QUA HOAT BONG KINH DOANH HOP NHAT BAO CAO LUU CHUYEN TIEN TE HOP NHAT BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT TRANG 02 06 09 ul 03 05, 07 10 33CONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO CUA BAN DIEU HANH Dja chi: Ting 4, tda thap A, ta nha Sky City Tower, inh kém Bao cdo tai ch hop nhdt s6 88 Lang Ha, Quén Déng Da, Ha Noi cho néim tai chinh két thie ngay|31/12/2020 BAO CAO CUA BAN DIEU HANH, Ching t6i, céc thanh vién Ban Diéu hinh Céng ty Cé phan Dau tw Apax Holdings (goi tit 18 “Cong ty”) trinh bay Bao cdo nay cing véi Béo céo tai chinh hgp nhat cia Céng ty da duge kiém todn cho nam tai chink ngay 31/12/2020. Hi ddng quan trj va Ban Diéu hanh két thie Cac thanh vién cla Héi déng quan trj va Ban Diéu hanh da diéu hanh Céng ty cho nim tai chinh két thic ngay 31/12/2020 va dén ngay lap Béo céo nay, gm: H6i déng quan trj Ong NguyEn Ngoc Thily Chi tich Ong Neuyén Ngoc Khanh ‘Thaah viga Ba Vi Cém La Huong ‘Thankviba Ong Quéch Manh Hao ‘Thanh vién Ong Nguyéa Minh Chinh Thanh vien 4c ap Ong Nguyén Trong Quynh Thanh vién dc lép Ong Sang Ho Jung Thanh vién $c lap Ban Diéu hinh Ba Vii Cam La Huong Téng Gidm dc (Tir nhigm ngay 01/03/2021) Ong Travis Richard Stewart ‘Téng Gidm adc (Bé nhigm ngay 01/03/2021) Ba Tran Thi My Nga Pho Téng gidm dc ‘Ong Nguyén Manh Pha. Ké toan truéng Trach nhigm cia Ban Digu hinh Ban Diéu hanh Céng ty 06 tréch nhiém lép Béo cdo tai chinh hop nhdt phan dnh mot céch trung thye tinh hinh tai chinh hgp nhét cfing nhu két qua hoat dng kinh doanh hop nhét va tinh hinh hru chuyén tif nhdt cita Céng ty trong ky, phi hgp voi chuin myc ké toin, ché 46 ké toan doanh nghiép Viét Nam inh phép ly cé lién quan dén vigc lap va trinh bay Bao cdo tai chinh hgp nhat. Trong vigc lép Béo céo| hop nbat nay, Ban Diéu hanh duge yéu cau phai: ~ Lya chon cée chinh séch ké todn thich hgp va 4p dung céc chinh sich 46 mét céch nbét qui - Duara céc phan dodn va wée tinh mt céch hop ly va than trong; ra hop ly in t¢ hop cdc quy [tai chinh - Néur6 céc nguyén tic ké toan thich hyp c6 duge tuan thi hay khdng, c6 nhing 4p dung sai Iéch trong yéu can duge céng bé va giai thich trong Béo céo tai chinh hgp nhit hay khong; - Lp Bao céo tai chinh hop nhit trén co sé hoat déng lién tue tri trrdng hop khéng thé cho ring Céng ty sé tiép tye hoat dong kinh doanh; va = Thidt ké va thyc hign hé théng kiém sodt ngi 6 mt céch hifu higu cho muc dich lép va trinh bay Bi chinh hgp nhét hop ly nhiim han ché rii ro va gian In. cho tai f BPe\ty SCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO CUA BAN DIEI Dia chi: Tang 4, tba thép A, toa nha Sky City Tower, dlink kém Béo céo tai chink 38 88 Ling Ha, Quén Béng Ba, Ha Noi cho nim ti chinh kt tte ngéy 31 HANH nhdt h2/2020 BAO CAO CUA BAN DIEU HANH (tiép theo) Ban Diéu hanh Céng ty chu tréch nhigm dim bdo ring sé ké todin duge ghi chép mét céch phi hgp dé mdt cach hop ly tinh hinh tai chinh hgp nhét cita Cong ty & bat ky théi diém no va dim bio ring Bi chinh hgp nhét tuén thi chun myc ké ton, ché dé ké todn doanh nghigp Vigt Nam va cde quy dinh lign quan dén vige Ip va trinh bay Béo co tai chinh hgp nhét. Ban ‘hanh ciing chju trach nhiém dé toan cho tai sin cia Céng ty va thyc hign cde bign phép thich hop 8 ngn chin va phat hién cdc hanh va sai pham khéc, Ban Diéu hanh xéc nhan ring Céng ty da tun thi cée yéu clu néu trén trong vige lip Béo céo tai nat, Thay mat va dai dién Ban Diéu hanh, CON O PHAN DAU TU APAX HOLDINGS ‘Nguyén Ngge Thiy Chai tich H@i dng quan tri Ha Noi, ngay 12 thang 03 nim 2021 iphin anh fio co tai shap ly c6 am bao an i gian lan hinh hop gwen we uelwm CONG TY TNHH KIEM TOAN VA DINH GIA VIETNAM THANH VIEN BOC LAP HANG KIEM TOAN LEA GLOBAL eee Chuyén nganh Kiém toGn, Binh gid, Tu van tai chinh, ké ton, thud S8:409 -21/BC-TC/VAE Ha Noi, ngay,] Vehang 03 nam 2021 BAO CAO KIEM TOAN DOC LAP. Kinh gi: Hi déng quan trj va Ban Diéu hanh Céng ty CP Dau tw Apax Holdings Ea Ching 16i da kiém toiin Bao cdo tai chinh hgp nhat kém theo cia Cong ty CP Dau tu Apax Holdings (goi 2 tat la Cong ty), diege Ip ngay 12/03/2021, tir trang 06 dén trang 53, bao gom: Bang can d6i ké toan hop nhat tai ngay 31/12/2020, Bao cdo két qua hoat déng kinh doanh hgp nhit, Bao céo hr chuyt hgp nhat cho ném tai chinh két thic cing ngay va Ban thuyét minh bio céo tai chinh hgp nit. ‘Trach nhigm cia Ban Diéu hank Ban Diéu hanh Céng ty chiu tréch nhiém vé vige lap va trinh bay trung thyc va hgp 1 Bao céo tailchinh hop nhat cia Cong ty theo chuan myc ké toan, ché d ké toan doanh nghigp Vigt Nam va céc oy dink phap 1 c6 lién quan dén vige lp va trinh bay Bao eéo tai chinh hgp nhét va chju trich nhigm vé kiém soft ni bé ma Ban Diéu hanh xdc dinh 14 cdn thiét dé dim bao cho vige lap va trinh bay Béo céo tai chinh hyp nhat khéng ¢6 sai sét trong yéu do gian lan hode nham lin. Trach nhigm cia Kiém todn vien Trach nhigm cita ching tdi 1a dura ra ¥ kién vé Béo céo tai chinh hop nhdt dya trén két qua cila cua kiém ton. Chiing t6i da tién hanh kiém toan theo ede chuin myc kiém ton Vigt Nam. Céc chudn mye ndy yéu cau ching t6i tun thi: chudn mye va cde quy dinh vé dao dire nghé nghiép, lap ké hoach va thye hién cuge kiém todn dé dat due sy dim bio hgp ly vé vige ligu Béo céo tai chinh hop nhat cua Cong ty ¢6 cdn sai s6t trong yéu hay kh6ng, ‘Céng viée kiém toan bao gém thuc hign cdc thu tue nhiim thu thp cdc bing chimg kiém todn vé ¢de sb Tigu va thuyét minh trén Béo céo tai chinh hop nhat. Cac thi tye kiém toan duge Iya chon dya tren xét oan cia kiém toan vién, bao gdm danh gid rii ro c6 it trong yéu trong Béo cdo tai chinh hgp nhét do gian Ign hode nham lan. Khi thye hign dan gid céc ri ro nay, kiém todn vién di xem xét kiém saat ndi 1b6 cita Céng ty lién quan dén vige lp va trinh bay Bao céo tai chinh hyp nhat trung thyc, hgp ly|nhim thiét ké cdc tha tue ton phi hgp v6i tinh hinh thye t8, tuy nhién khéng nhim myc dich dup ra ¥ kién vé higu qua ciia kiém soat ndi bé cua Céng ty. Cong viée kiém toan ciing bao gdm danh git tinh thich hop cita cde chinh sich ké toan duge ap dung va tinh hgp ly cia cac ude tinh ké toan cia Ban| Téng giam déc ciing nhu danh gid vige trinh bay ting thé Béo céo tai chinh hop nhi (Ching ti tin tuéng ring céc bing chimg kiém toan ma ching t6i da thu thap duge la day di va thigh hop lam co s@ cho ¥ kién kiém toan cia ching ti “iy eb in: Trg ta na Sg ‘Channa Taro src edu meh rac eee 4 Stag ese testis” rece otBAO CAO KIEM TOAN DOC LAP (tiép theo) ‘Y kién ciia Kiém toan vién Theo ¥ kién ching t6i, Bao cdo tai chinh hgp nhat 44 phan 4nh trung thyc va hgp ly, trén cdc khia trong yéu tinh hinh tai chinh cita Céng ty tai ngay 31/12/2020, ciing nh két qua hoat dong kinh de hgp nhét va tinh hinh lu chuyén tién t¢ hop nh4t cho nim tai chinh két thac cing ngay, phd hop chudn myc ké todn, ché 46 ké toan doanh nghiép Vigt Nam va cde quy dinh phap ly c6 lién quan dén vi gp va trinh bay Bao cdo tai chinh hgp nhit. Van dé khac Bio cfo ii chinh hop nit cho nam tai chinh kétthic ngly 31/12/2019 eia Cong ty 48 duge kiém Pham Thj Higa Kiém todn vién Thay mit va dai dién cho CONG TY TNHH KIEM TOAN VA BINH GIA VIET NAM fiém todn: 0148-2018-034-1 Sé Gidy CN DKHN kiém todn: 2449-2018-034-1 BE voi ec . 3 an 4 y cde vu N a nia ¢ nee wi VIET NACONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT ‘ja chi: Ting 4, tba thép A, toa nha Sky City Tower, (Cho mniim tai chinh két thie ngay 31/12/2020 36 88 Ling Ho, quin Déng Da, Hi Néi ‘Mau sé B 01/- DN/HN BANG CAN DOI KE TOAN HOP NHAT Tai ngay 31 thang 12 nam 2020 Bon vi Gah: VND TAISAN MA Thuyét 31/12/2020 01/01/2020 s6__minh A. TAI SAN NGAN HAN 100 1.372.652.372.140 836.482.056.405 I. Tién va cdc khoin twong dwong tién 110 203.396.080.603 530.223.506.719 1.Tién i ‘Vil, 101.396.080.603 $30228.506.719 2. Cae khoan tuong duong tin 12 102.000.000.000 - &§ 1 bi ewe ehinh ngin han 120 - - N IIL Céc khoan phai thu ngin 130 1.080.747.817.615 246.198.827.628 wu 1. Phai thu ngén han cita khéch hing BI V3. 129.775.232.146 18.883.788.243 38 2, Tra trsée cho nguii ban ngin han 132, V4. 107.266.361.719 179.325.578.138 4 3. Phai thu vé cho vay ngdn han 135 VS. 69,890,000.000 = Z 4, Phai thu ngin han khéc 136 V6. 873.916.323.750 149.989.461.247 5. Dyrphong phai thu ngén han kh6 doi 137 (100,100,000) (2.000,000.000) TV. Hang tin kho 140 52.639,061.226 20.723.581.408 1, Hang tn kho 41 ov. 52.639.061.226 20.728.581.408 V. Tai sin ngin hgn khéc 150 35,869.412.696 39.336.140.650 1. Chi phi tra truée ngén han isl VAL. 35.752,658.095 38.862.781.126 2, Thué GTGT duge khéu trir 152 115.754.601 449.027.859 3. Thué va cdc khodn phai thu nha mde 153 VIS. 1,000,000 24.331.665 B. TAL SAN DAI HAN 200 1.907.169.248.770 2.073.187.575.018 1. Céc Kkhoan phai thu dai han 210 95.249.273.318 98.544.247.390 1. Phai thu dai han khéc 216 V6. 95.249.273,318 98.544.247.390 TL. Tai sin cf ajnh 220 971.068.130.574 893.785.571.566 1. TSCD hitu hin 221 Vo. 539.403.406.581 492.588.602.628 - Neuyén gid 222 755.758.170.276 606.414.082.550 = Gid tr} hao man tp kb 223 (216.354.763.695) (113.825.479.922) 2. TSCD v6 hinh 227 -V.10. 431.664.723.993 401.196.968.938 = Nguyen gid 228 473.251.657.562 430.953.836.338 = Gid tri hao mén lug ké 29 (41,586.933.569) _(29.758.867.400) IIL Bat d6ng sin du tw 230 - . TV. Tai sin dé dang dai han 240 V8. 445.391.960.587 239.384.251.312 1. Chi phi xy dung co ban dé dang 242 45.391.960.547 239.384.251.312 'Y. Dau tu tai chinh dai han 250 V. 114.000.000 15.584.000.000 1. Diu be vao cng ty lién doanh, lién két 252 - - 2. Diu tw gop vin vio don vj khac: 253 239,100.00 599,100,000 3. Dy phong déu tr tai chinh dai hen 254 (125.100,000) (125/100.000) 4, Dau tu nim gitt dén ngay déo han 255 - 15,110,000,000 VI. Tai sin dai han khée 260 795.345.881.331 825.859.504.750 1. Chi phi tré truée dai han 261 VAAL 426.772.442.501 399.846.049.476 2. Loi thé thuong mai 269 V2. 368.573.438.830 426.013.455.274 TONG CONG TAISAN (270 = 100 +200) 270 3.279.821,617.910 __ 2.905 639.631423 (Ciic thuyét minh tit trang 11 dén trang 33 18 6 phan hop thanh cia Bao cdo tai chink hap nhat nay) 6CONG TY CO PHAN BAU TU APAX HOLDINGS Dia chi: Ting 4, t0a thap A, tod nha Sky City Tower, s6 88 Ling Ha, quin Déng Da, Ha N6i BAO CAO TAI CHINE Hi Cho neim tai chink kde dike ngay 34/12/2020 gp NHAT Miu s6 B 01} DN/HN BANG CAN DOI KE TOAN HOP NHAT Tai ngay 31 théng 12 nim 2020 (tiép theo) Bom vi tinh: VND NGUON VON Ma Thuyét 31/12/2020 01/01/2020 sé____minh C.NQ PHAI TRA 300 2.228,328,234.959 _1.974,071.216.654 I. Ng ngfn han 310 1.713.887.227.675 1,690,932.332.120 1, Phai tra ngudi bén ngdn han 311 V.13. 150.899.958.296 96.913.654.655 2. Ngudi mua tra tién trrde ngin han 312. v.14, 227.236.009.886 504.083.533.089 3, Thué va céc khoan phai nOp nha nude 313, Vis. 119.737.114.946 62.736.639.454 4, Phai tr ngudi lao dong, 314 87.844.441.341 106.343.494.592 5. Chi phi phai tr ngin han 315.16. 134.930.105.995 0.674.922.726 6, Doanh thu chua thye hign ngin han 318 v.17. 304.207.007.953 321.281.361.036 7. Phai tré ngin han khac 319 -V.18. 83.120.116.913 130.988.195.092 8. Vay va ng thué tai chinh ngén hen 320 v.19. 605.882.472.345 397. *» 531.476 II. Ng dai han 330 514.471.007.284 283.138.884.534 1, Ngudi mua tra titn trade dai han 3320«(V«4. 1,709.870.000 - 2. Doanh thu chira thyc hién dai han 336.17. 35.227.477.141 41,585.182.983 3. Vay va ng thué tai chinh dai han 338 V.19. 416520,630.879 238.090.136.398 4. Thué thu nhap hoann lai phai tra 341 1.013.029.264 3.463,565.153 D. VON CHU SOHUU 400 1.051.493.382.951 935.568.414.769 1. Vén cha si hiru 410° -V.20, —1.051.493.382.951 935.548.414.769 1. Vén gép cia cht sé hina all 815.897.350.000 815.897.350.000 = Cé phiéu phd thong cd quyén biéu quyét 4ila 815,897,350.000 815.897.350.000 2. Thang du vén 6 phin 412 - 65.976.720.000 3. Loi nhufn sau thué chua phan phi 421 2.358.204.908 (124.756.931.761) - LNST chia phan phéi lity ké dén cudi nam 42la (124.756.931.761) 108.059.398.977 mete = LNST ehwa phan phdi nim nay 4216 127.115.136.669 (232.816.330.738) 4, Loi ich ob déng khéng kiém soat 429 233.237.828.043 178.491.276.530 IL. Nguén kin phi va quy khae 430 TONG CONG NGUON VON @40= 300 +400) 440 CONG TY CO PH: ‘Nguoi lip biéu Ké toan truéng Se ‘Nguyén Thj Hai Nguyén Manh Phi Nguyén Ngge Thiy 3.279.821.617.910 __2.909.639.631.423 Ha Néi, ngay 12 thang 03 nim 021 LDINGS, ral ([Cike thayhi minh rie irang 11 Gen trang 53 1a bp phin hap thanh cia Bao edo tal chink hop nhat néy) 7 mae SP 3 Za CONG TY CO PHAN DAU TU APAX HOLDINGS: BAO CAO TAI CHINH HOP NHAT a Dia chi: Ting 4, tba thip A, tod nha Sky City Tower, (Cho nai chin et tht mga 31/12/2020 2 <6 88 Ling Ha, quén Ding Da, Ha N6i Miu B 02)- DN/HN- a BAO CAO KET QUA HOAT DONG KINH DOANH HOP NHAT r] ‘Cho nam tai chinh két tie ngaty 31/12/2020 Bon vi tinh: VND 2 cui TEU ‘Ma Thuyét ‘Nam 2020 jim 2019 ' e sb__minh 4 1. Doanh thu ban hang va cung ep dich vy OL VEL 1,951.189.534.810 1.672.134.268.705 a 2. Cée khodn gidm trit doanh thu 2 zi : 2 3. Doanh thu thuin v8 hogt dng kinh doanh 10 1,951.189.534.810 _1.672.134.268.705 (10 =01 - 02) a 4. Gid vén hang ban 11 V2 1.228.394.808.255 895.818.053.116 . 5. Li nhugn gp vé bin hing va cung cip 20 722.794.726.555, 776.321.215.589 dich vy 20 = 10-11) s 6. Doank thu hoat déng tai chinh a. VI3 108.447.492.409 35.986.585.288 7. Chi phf thi chinh 2 vis 65.114.899,390 -46.977.377.987 a - Trong dé: Chi phi lai vay 2 63486786855 40.507.409.217 s 8. Lai/(I8) tir hogt dng dau tur vio cing ty lién két 24 - (940.051.309) 9. Chi phf bin hing 25° VI7_ «481.303.467.026 475.415.056.915 a 10, Chi phi quan ly doanh nghigp 26 LT 178.913.627.134 180.488.012.510 n 11. Loi nhugn thudn tir hogt dng kinh doanh, 30 105.910.225.414 108.487.302.156 {30 = 20+ (21-22) - (25 +26)} a 12, Thu nhép khée 31 VES 3.307.597.620 9.965.609.890 . 13. Chi phi kc 32 VL6 10.001.843.692—_‘14.602.831.976 14, Li nhugn khie (40 = 31-32) 40 (6.694,246.072)_(4.637.222.086) a 15. Téng lgi nhugn ké toan trude thué 50 99.215.979.342, 103.850.080.070 (50=30+ 40) a 16. Chi phi thué TNDN hign inh sl vi09 27127471519 32.158.687.249 2 17. Chi phi thué TNDN hod lai 52 (2.450.535.8899) 1 ve 162 18, Li nhudn sau thué thu nhp doanh nghigp 60 74,539.043.712 69.891.638.659 a (60 = 50 - 51-52) 2 18.1. Loi nhugn sau thué cia 6 déng Cong ty me 61 61.138.416.669 39.484.712.344 18.2. Loi nhugn sau thué ciia cb déng khong kiém sodt 62 13.400.627.043 30.406.926.315 a 18, Lai eo ban trén cé phiéu 70 VL10 749,34 531,95 n Ha Nol, ngdy 12 théng 03 nam 2021 CONG TY CO PHAN )LDINGS a Newoi lap biéu Ké toin trugag es a . Se -— es Nguyén Thj Hai Nguyén Manh Pha ‘Nguy€n Ngge Thily a s a (Cai thuy&t minh ve trang 11 din rang, 53 1a 66 phan hap thanh cia Bao cdo tai chink hop what ray) 3 5CONG TY CO PHAN DAU TU APAX HOLDINGS ndo cho Ti cubarnyr nA ja chi: Ting 4, tia thip A, tod aha Sky Cty Tower, (Cho nin tt chink Kd he nga 34/12/2020 86 88 Ling Ha, quén Dong Da, Ha Noi ‘Miu sé B 03+ DN/HN BAO CAO LUU CHUYEN TIEN TE HOP NHAT (Theo phuong php gién tiép) Cho ndim tai chinh kétthiic ngay 31/12/2020 4 ‘Don vj tinh: VND a sIT cui TIkU ‘Ma Thuyét ‘Nam 2020 jim 2019 | sé__minh 4 (Cake thaydi minh tr rang 1 ain trang 53 1a bp phan hep thank 2 ih ep whe ry) a a o a a a a " T. Lamu chuyén tidn tir hogt dng kinh doank %, 1. Lei nhugn true thué o 9.213.979.3482 103.8saoso070 = N s 2. Bidw chink cho céc khoin n ~ Khiu hao TSCD va BBSDT o 182.839.274.439 131.427.183.063 = Che khodn dy phong 03 (1.899.900.000) 2.000.000.000 s ~ Lai, 18 tir hogt d6ng di te 05 (101.999.669.129) _(27.505,202.814) - Chi phi li vay 06 63.486,786.855 440.507.409.217 a 3. Li nhujin tie hogt dmg kinh doanh trude 08 241.642.471.507 250.279.469.536 a thay déi von leu dong - Ting, giém céc khosn phai thu 09 (674.639.793.902) (73.210,476.013) a = Ting, gidm hing tn kho 10 1.001.051.242 (16.473)311.010) 2 + Tang, gidm eéc khodn phai tré (Khong ké Iai 11 (209.609.879.628) 732.746.044.599 vay phdi trd, thué thu nhap doanh nghiép phai . 6p) ~ Ting, gidm chi phi tr true 12 161.503.632.894 (296.758|304.161) a + Tin lai vay dt 14 (63.486.980.557) _(34.1321028.145) 2 ~ Thué thu nhgp doanh nghigp 48 nop 1s (28.026.040.595) _(24.286,690.202) Lieu chuyén tién thudn tir hogt dng kink 20 (571.615.539.039) 538.164.704.604 2 doanh 2 ML Lu chuyéi tid tr hogt dng dd ew . 1, Tin chi 48 mua sim, xay dung TSCD va cic 21 (162.429.372.344) —_(642,900|870.456) 18i sin dai han khdo 2 2. Tién thu tir thanh ly, nhugng bin TSCD va ce 22 (7.785.768.244) - t8i sin dai han kha es 3. chi cho vay, mua céc eéng cu ng cia don 23 (51.590.000.000) (6.0001000.000) vi khée o 4, Tidn thu hdi cho vay, bin Igi cde cong cy ng 24 15.110.000.000 8.100.000.000 ita dom vj ke n ci 5, Tidn thu hdi diu tu g6p vén vio cic dom vikhde 26 180.000.000 299.688.330.653 a 6. thu Idi cho vay, c6 tie va Igi nhugn duge 27 4:900.818.161 12.131.597.576 chia Ld Liu chuyén tién thudn tie hogt ding dau te = 30 (201.614.322.427) (712.136.767.151) a TH. Laru chuyén tién tir hoat dng tai ehinh 1. Tién thu tir di vay 33 1.259.735,372.163 914.761.378.288 a 2, Tién tri ng géc vay 34 (813.332.936.813) (722.956,907.599) a 3. C6 tire, loi nhugn da tra cho chi sé hia 36 = (71.675{108.465) - Lieu chuyén tién thudn tie hogt dgng tai chinh 40 446.402.435.350 —_-225,079,362.224 e e 5CONG TY CO PHAN DAU TU APAX HOLDINGS Dja chi: Ting 4 tha thip A toi nh Sky City Tower, 8688 Ling He, quin Ding Da, Ha Noi BAO CAO TAI CHINH HOP NHAT (Cho néim tai chinh kd thie mgay 31/12/2020 BAO CAO LUU CHUYEN TIEN TE HOP NHAT Miu sé B 03/- DN/HN (Theo phuong phap gidn tip) Cho ndm tai chink két tiie ngay 31/12/2020 (tp theo) Don vi tinh: VND SIT cai TEU ‘M& Thuyét ‘Nam 2020 jam 2019 s6__minh Lara chuyén tin thuan trong ky 50 (826.827.426.116) 51.107.299.677 ‘Tién va twong duong tién dau ky 60 530.223.506.719 479.116.207.042 Anh huéng cia thay d6i ty gid héi doai quy 46i ngoai tg ‘Tidn va twong dong tidn eubi ky Nguoi lip biéu iad Nguyén Thj Hai 6 : 70 VoL 203.396.080.603 530.223.506.719 a (Cac thaydi minh tie rang 11 din trang 33 1a phan hop tanh ca Bao cio ti chink hep hdt nay) 10 zvSHR OV MESCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAICHINH HOP NHAT Dia chi: Tang 4, toa thap A, tda nha Sky City Tower, Cho ndim tai chinh két thite ngay 31/12/2020 86 88 Lang Ha, Quén Déng Da, Ha Noi ‘Mau sé B 09 + DN/HN BAN THUYET MINH BAO CAO TAI CHiNH HOP NHAT (Céc thuyét minh nay li m6t bg phn hop thank va can dtege doc ding thai véi bao cao tai chink hop nhdt kém theo) L. De diém hoat dng ciia doanh nghi¢p 1, Hin thite sé hitu von nee Céng ty Cd phin Dau tu Apax Holdings (goi tit la “Cong ty") tién than 1a Céng ty C6 phin Day tw Viet ‘Nam Benchmark duge thanh lap va hoat dng theo Gidy chimg nhan ding ky doanh nghiép s6 0105824156 ngay 19/03/2012 do Sé Ké hogch va Dau tu thanh phd Ha NGi cdp. Cong ty cd 11 ln thay d6i Giy chimg abgn dng ky doanh nghigp. E Theo Gidy chimg nhan dang ky doanh nghiép thay d4i lin thir 11 s6 0105824156 ngay 10/06/202 vé thay 48i ngudi dai dign theo phép luat thi vn diéu 1g cla Cong ty 14 815.897.350.000 VND (Tm trim imucii lim ), tdm tréim chin muoi bay wriéu, ba tram neim mui nghin déng). Cé phiéu cia Cong ty duoc niém yét tai Sé giao dich chimg khoan Thanh phé Hd Chi Minh véi ma chimg khoén 18 IBC. 2. Linh vye kinh doanh ‘Céng ty hoat déng trong linh vyc cung cp dich vy tr vin quan ly va tur van dau tu, gido dyc dio tao ngoai agi, trong mim non. 3. Nganh nghé kinh doanh Céng ty hogt dong trong Iinh vue kinh doank chinh li: ~ Hoat d6ng tu vin quan ly (khéng bao gdm tu van phap Iuét, tai chinh, ké todn, kiém todn, thué va chimg khoin); ~ Hoat déng hd trg dich vy tai chinh chua due phén vao dau: Hogt déng tr van dau tu (kh6ng bdo gm te ‘vin phép luét, tai chinh, ké ton, kiém todn, thué va chimg khodn); = Té chite giéi thigu va xuc tién thuong mai; - Hogt ding giéo duc dio tgo ngoai ngit, trong mim non. 3 ‘Try sé chinh cia Cong ty: Tang 4, tda thap A, ta nha Sky City Tower, s6 88 phd Lang Ha, phufmg Lang Ha, quan Déng Ba, thanh phé Ha Noi. 4. Chu kj sin xudt, kinh doanh thong thung (Chu ky sin xuft kinh doanh thong thuing ciia Céng ty duge thyc hign trong khodng thai gian khOng qui 12 thang. & ~*~ diém hogt dng cia doanh nghigp trong ky hogt dng cé anh hwéng dén bao cao tai chinh hgp abdt Do anh hung todn cau vé sy bing phat va lay lan cia dai dich do Virus Corona (Covid-19 ) da vi dang tic dong dén nan kinh té thé gidi va dic biét tai Vigt Nam c6 quy dinh céch ly xa h6i tir ngay 01/04/2020 dén gay 22/04/2020 theo Chi thi sé 16/CT-TTg ngiy 31/03/2020 cia Thi tuéng Chinh phi, ding thoi thye hign 9 kién chi dao cia Thi teéng chinh pha vé viée cho phép hoe sinh, sinh vién nghi hoc phong chéng dich Covid-19 tai vin bin sb 716/VPCP-KGVX ngay 02/02/2020, cée Sé gido duc dio tao tai) cée tinh, than phé 4a quyét dinh: Cho phép hgc sinh, sinh vién nghi hgc tix 03/02/2020. Do 46, Cong ty da frién khai phuong thirc gidng day thay thé chuyén tir hinh thite hoc tai Trung tam sang phuong thitc hoc Online trong thoi gian nay. nCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT Dia chi: Ting 4, 13a thép A, tda nha Sky City Tower, Cho nim tai chinh két thie ngdy 41/12/2020 86 88 Ling He, Quin Déng Da, Ha NGi ‘Mau sé B 09+ DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Céie thuyét mink nay la mt b6 phén hop thank v8 cd dhege doe dng thoi voi bdo edo ti chinh hep nhdt kim theo) 6. Cau trie doanh nghiép ‘Théng tin chi tiét vé cde cong ty con duge hyp nhét vio Béo cdo tai chinh hgp nhdt cla Céng ty ch nam tai chinh két thc ngay 31/12/2020 nhu si yuyen, TyIt bi Igiich quyét cla ita Dia chi Hoat dong Cong =| Cong Ten cong ty tru sé chinh kinhdoanh chinh tyme —_|ty mg 1. Céng ty C3 phin $4 149 Trung Kinh, phurong ido duc khdc cha —79,69% 9,69% ‘Anh ngit Apax Yén Héa, quin Ciu Gily, phan vio dau Ha NOi 2. Cong ty Céphin Tang 10, sé 14 Lang Ha, Gido dyemimnon —-87,45% :9,97% Phét trién gido phuong Thanh Céng, quén duc Igarten Ba Dinh, Ha Noi 3. Céng ty Cé phan Tang 4, toa thap A, toa nha Gio dyckhée chua = 51,00% 1,00% English Now Sky City Tower,s688Lang phan vao dau Global Hi, phuring Léng Ha, quén Déng Da, Ha NGi 4. Céng ty Cé phn Tang 4, toa thép A, tda nha Gido duc tiéu hoe 51,00% 1,00% Trung lién cp Sky City Tower, s0 88 Lang Firbank Ha, phuéng Lang Ha, quin Australia Déng Da, Ha NGi Théng tin chi tiét vé cdc cng ty lién két duge phan énh trong Béo cdo tai chinh hop nhét theo phutng phap vn chi sérhitu: Céng ty chi dau tu vao 01 Céng ty lign két 1A Cong ty Cé phan Studynet (1a céng ty lién két cia cong ty con — Céng ty Cé phan Anh ngit Apax) cb tra sé chinh tai Tang 6, toa nha TTC, 16 BIA, phé Duy Tan, phuéng Dich Vong H@u, quan Cau Gidy, Ha Noi. Hoat dng kinh doanh chinh cia Céng ty lién két naj dng gido duc. Tai ngiy két thitc ky ké todn, ty 18 vn gép cia Cong ty Cé phan Anh ngtt Apax tai ign két 14 49,00% tuong img ty 1é Igi ich gidn tiép cha Cong ty tai Céng ty lién két ld 39,05%, ty bidu quyét tuong duong véi ty 1é loi ich va ty 1¢ von gop. Ky ké todn, don yj tién t@ sir dung trong ké toan Ky ké todn Ky ké toan cita Céng ty theo nim duong lich, bat dau tir ngay 01/01 va két thic véo ngay 31/12 hay, ‘Don yj tién ¢@ sir dung trong ké toin ‘Don vi tién t@ sir dung trong ké todn la ding Viét Nam (“VND”), hach todn theo nguyén tic gid 1a hogt cong ty 7 Ig quyén = ig nam. 36¢, phit hop véi Lut Ké toan, Chuan myc ké toan, ché 49 ké toan doanh nghiép Viét Nam va cdc quy dink phap ly 6 lién quan én vigc Iép va trinh bay Béo cdo tai chinh hgp nhat.CONG TY CO PHAN BAU TU’ APAX HOLDINGS BAO CAO TAICHINH HOP NHAT Dja chi: Ting 4, t0a thap A, toa nha Sky City Tower, (Cho néim tai chinh két thite ngay $1/12/2020 86 88 Ling Ha, Quén Ding Da, Ha Oi Mau sé B 09 | DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Ci tuyét minh nay la mist 6 pda hop thank va cn dug doe dng th véi bdo cdot chink hop nbd kém theo) I. Chuiin myc va ché 46 ké todn 4p dung 1, Chuan mye va ché 46 ké toan ap dung Céng ty ap dung cée Chudn mye ké ton Viét Nam, Ché 46 ké ton doanh nghigp ban hanh theo Théng tr 86 200/2014/TT-BTC ngay 22/12/2014 cia BO Tai chinh huémg din Ché d6 ké todn Doanh a ‘Thong tu s6 53/2016/TT-BTC ngay 21/03/2016 cia BO Tai chinh stra déi, bd sung mét sé diéu cit tu s6 200/2014/TT-BTC; lap va trinh bay bao céo tai chinh hop nhat theo théng nr s6 202/2014/ ngay 22/12/2014 ciia BO Tai chinh. 2. Tuyén bé vé vige tudn thi Chudn myc ké toan va Ché 49 ké ton Bao céo tai chinh hop nhat cla Cong ty dugc lap va trinh bay dam bao tun thi yéu clu cia cép Chuan myc ké tofn Vigt Nam vi Ché d6 ké toén doanh nghigp Vigt Nam hign hanh va céc quy dinh phi If c6 Tién quan dén vigc lép va trinh bay Bao céo tai chinh hgp nhét. IV. Cae chinh sch ké ton cha yéu 1. Co'sé lap Bao cdo tai chinh hgp nhit Bio cdo tai chinh hgp nhit bao gém béo cdo tai chinh cia Céng ty va bio céo tai chinh olla cde cohg ty do Céng ty kiém sodt (cée eéng ty con) dugc lép cho nm tii chinh két thic ngay 31/12/2020. Vigc kjém soat nay dat duge khi Céng ty cb kha ning kiém sodt céc chinh sch tai chfnh va hoat dng cha céc|cing ty nh@n dau tu nhim thu duge Igi ich tix hoat dng cia cdc cong ty nay. Két qua hogt dong kinh doanh cia céc cng ty con dugc mua Iai hoc ban di trong nim duge trinh bay trong Béo cdo két qua hoat déng kinh doanh hgp nhét tir ngay mua hoac cho dén ngay ban khoan fu tu é cong ty con dé. Trong truéng hgp cin thiét, bao céo tai chinh cia cic cong ty con duge diéu chinh 48 cdc chinh|séch ké ton duge ap dung tai Céng ty va cdc cong ty con la giéng nhau. Tat cd cdc nghiép vy va sé du gitta cdc céng ty trong cling Tap doan dugc loai bé khi hgp nhét bao cdo tai chinh, Lgiich cé dong khong kiém sodt Lgi ich ctta ed déng khéng kiém soat trong tai sin thudn cila céng ty con hgp nhit duge xdc dinh lal mét chi tigu riéng biét tach khéi phn von chi sé hitu cia cd déng cia cong ty me. Loi ich cia cd déng khong kiém ‘soat bao gém gid tri céc Igi ich cia cé dong khéng kiém sodt tai ngay hop nhat kinh doanh ban dau|va phan Igi fch cia c6 déng khong kiém sodt trong sy bién d¢ng cia ting von chai sé hiru ké tir ngay hop nhat kinh doanh. Cac khoan 16 phét sinh tai céng ty con phai duge phan bé tong tmg véi phin sé hitu cia bd dong Kchéng kiém sodt, ké cd tru’ng hgp sé 16 dé én hon phan sé hitu cia c6 déng khéng kiém soat trong tai sn thuan ciia cng ty con. Hop nhdt kinh doanh ‘Hop ahdt kinh doanh dugc hach tofn theo phyong ph4p mua tai ngay mua, 1A ngay ma quyén kiém soat duge chuyén giao cho Céng ty. Sy kiém soat tin tai khi Cong ty c6 quyén chi phéi cdc chinh sich tai chinh va hoat dong cia don vj nhim thu duge Igi ich kinh té tir cdc hoat dng ciia don vj 46, Khi danh gid quyén kiém soat, Cng ty phai xem xét quyén bé phiéu tiém nang c6 thé thuc hign duge tai théi diém hién tai 3CONG TY CO PHAN DAU TU APAX HOLDINGS. BAOCAO TAICHINH a ja chi: Ting 4, tba thip A, tda nha Sky City Tower, (Cho nim tai chink két thc ngéy 81/12/2020 86 88 Ling Ha, Quin Déng Da, Ha Noi ‘Miu sé B09! DN/HN BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT (tiép theo) (Cec thayét mink nay 1a mt 6 phn hop thanh vitedn duage doe déng th vii bdo cdo tai chink hop nhdt kim theo) Theo phuong phép mua, tai sin, céng ng va céng ng tiém ting cia cng ty duge mua duge xc dinh theo gid tri hyp ly tai ngay mua. Bat ky khoan phy trOi néo gitta gid mua va tng gid tri hop ly clia tai gn duge mua duge ghi nhén la Igi thé thuong mai. Bat ky khoan thiéu hut nao gitta gié mua va tng gid tri hop ly cia tai sin duge mua duge ghi nhén vao két qua hogt dong kinh doanh cita ky ké tod phat sinh hoat dng ‘mua cOng ty con. Loi ich cia c6 déng khong kiém soat tai ngay hop nhat kinh doanh ban dau duge xée dink trén co s6 ty 1é ciia od déng khong kiém sodt trong ting gid trj hop ly cia tai sin, céng ng va cong ng tiém ting dugc ghi nhén. Li thé thirong mai Loi thé thuong mai phat sinh trong vig mua céng ty con hoc mua céc cong ty lién két va co| sé’ kink doanh ding kiém sodt. Lgi thé thuong mai duge xac dinh theo gid géc tnt di gid trj phan bé Idy ké| Loi thé thuong mai duge trinh bay riéng nhu mét tai sin khéc trén Bang cén déi ké toan hop nhét. Gi géc cia Igi thé throng mgi phat sinh 14 phin phy tri gitta mite gid phi hgp nbét kinh doanh so voi phan Igi ich cia C6ng ty trong tng gid tri hop ly ia tai san, cong ng va cng ng tiém tang ciia cong ty con, céng ty lién két, hogc don vj g6p vin lién doanh tai ngay thyc hién nghigp vu dau tw, Li thé thong mai phat sinh tir giao dich mua thém phan vén gép tai Céng ty Cé phan Anh ngit Apax va Nha cita vat kién tric 03-25 Phuong tién van tai 10 May méc, thiét bj 03-12 ‘Thiét bj dung cy quan ly 03 (Céc khoan 1ai, 15 phat sinh ki thank ly, bén tdi sin la chénh Igch gitta thu nhp tir thanb ly va gié t cia tai sin va duge ghi nhin vao béo cdo két qua hoat dng kinh doanh. ‘Nguyén tic ghi nhgn va phuong phép khu hao TSCD v6 hinh Tai sin c6 dinh v6 hinh duge ghi nhfn theo nguyén gid, duge phan énh trén Bang cn d6i ké toan theo cdc chi tiéu nguyén gié, hao mon luy ké va gid tri cén lai. Vige ghi nhén Tai sin cé dinh v6 hinh va Khdu hao tai sin c6 dinh thye hién theo Chun myrc k6 ‘Nam s6 04 - Tai sin c6 dinh v6 hinh, Théng tr s6 200/2014/TT-BTC ngay 22/12/2014 cia Bé Ti i c6n Iai .gp nhat ’ai chin huéng din ché a6 ké toan doanh nghiép, Thong tu s6 45/2013/IT - BTC ngay 25 thang 04 nam 2013 huéng dan Ché 4§ quén ly, sit dung va trich khdu hao tai sin oé dinh, Théng tw s6 147/2016/TT-BTC ngay 13/10/2016 vé sta déi, bd sung mot sé digu cia Thong tw sé 45/2013/TT - BTC va Thé: 28/2017/TT-BTC ngay 12/04/2017 vé sira d4i, bd sung mét s6 digu cua Théng ty sé 45/2013/TT -| ‘Thong tur s6 147/2016/TT-BTC cia BS Tai chinh. ‘Nguyén gid tai san c6 dinh v6 hinh bao gm toan b6 cdc chi phi ma Céng ty phi bé ra dé c6 dug é dinh tinh d&n thoi diém dua tai sin d6 vao trang thai sin sing sit dung, Chi phi lién quan dén ta inh v6 hinh phat sinh sau khi ghi nhén ban diu duge ghi nhén 1a chi phi san xudt, kinh doanh tror hi céc chi phi nay gin lién véi mét tai sin 6 dinh v6 hinh cy thé va lam tng loi ich kinh té ti cat nay, et 3b BTC va tai sin i sin 6 ig ky ee ti sin Kh ti san c6 dinh v6 hinh duge bin hay thanh ly, nguyén gid va gid tri hao mon Idy ké duge xéa $6 va lai, 18 phat sinh do thanh ly duge ghi nhén vao thu nhép hay chi phi trong nam. Tai sin oO inh v6 hit chuong trinh dio tao tiéng Anh. 18 ih ciia Céng ty bao gdm Quyén sir dyng d4t, Phin mém méy tinh va Bah quyén 0 CAO TAI CHINE. laevis (Cho nim ti chinh két tite ngay 31/12/2020 nM ‘Tod vA VET N NesCONG TY CO PHAN BAU TU APAX HOLDINGS Dia chi: Tang 4, tda thép A, t8 6 88 Léng H, Quin Ding Da, Ha NGi BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (i (Ce tbuyét minh nay Li mis b6 phan hop thank va cn deg doc dng tht véi bio co tai chink hop nit kim theo) 9. 10. BAOCAOTAICHINH HOP NHAT nha Sky City Tower, ‘Cho nim ti chinh két tht: mgéty 31/12/2020 ‘Miu sé B 09 + DN/HN ép theo) Quyén sit dung dit Quyén sit dung dat 1a toan b6 cae chi phi thyc t8 Céng ty da chi ra c6 lign quan tryc tiép toi dat $ir dung, bao gém: tién chi ra dé c6 quyén six dung dat, chi phi cho dén bi, gidi phéng mit bing, san lap mat|bing, 1¢ phi trade bg... Quyén sir dung dat cia Céng ty la quyén sir dyng dat khéng xac dinh théi han nén khong dug tinh khdu hao. Chicong trink phn mém Chi phi lign quan dén cdc chong trinh phin mém may tinh khdng phai 1a mot bo phin gin két yoi phan cig c6 lién quan duge vén hod. Nguyén gid cla phin mém may tinh 1a toan bé cée chi phi ma Céng ty da chi ra tinh dén thdi diém dua phan mém vao sir dung. Phin mém may tinh duge khéu hao theo| phuong phap dudng thing tir 03 dén 05 nim. Ban quyén chong trinh dao tao tiéng Anh Nguyén gid cia nhdn higu, bin quyén tac gia, bing sang ché mua Iai tir bén thir ba bao gdm gid mua, thué mua hang khéng duge hoan lai va chi phi dang ky. Ban quyén téc gid, bing sng ché dugc khdu hao theo phuong phap duéng thing trong 10 nim, Chucong trink ging day Dy an xéy dyng phét trién céc sin phim hé trg 1a toan b6 chi phi chi ra cé lién quan trye tiép t6i dy an bao gém: Chi phi viét BG chuong trinh gidng day,... tai hé théng trzéng mim non trye thuge Céng ty] Chi phi tu vin va gidi mi gen tim hiéu nhiing kha nang tiém dn, nhiing thién hudng dic biét cila tré qua dé xay dung phuong phap giéo duc va nuéi dudng phi hop. Chi phi chuyén gia nuéc ngoai tw van, thea inh, bd ‘rg churong trinh. Dyy én durgc khéu hao theo phyong phat dumg thing trong 10 nm. ‘Nguyén tic ghi nhgn chi phi xdy dyng co’ ban dé dang Chi phi xdy dung cg bin dé dang cba Cong ty 18 chi phi diu te xy dyng Dy dn Co-Leaming, Dy én ‘Truong lién cp Firbank Australia va mét sé dy dn khic chua hoan thinh tai ngay khéa sé Ip bap céo tdi chinh. Chi phi xay dyng co ban duge ghi nhan theo gid géc. Chi phi nay bao gém chi phi dich vg cé lién quan pht hgp véi chinh sich ké todn cia Cong ty. Vige tap hop chi phi cia céc dy dn durge thye Hign theo céc trung tm hinh than trong twomg ta Nguyén tic ghi nhin va phan bé cdc khoan chi phi tra truée Chi phi tra truréc bao gém céc chi phi thye té da phat sinh nhung cé lién quan dén két qua hoat dong sin xuit kinh doanh cia nhiéu ky ké todn. Chi phi trd trade bao gOm: chi phi thiét lip co sé vat chit cfc trang tim dy én Apax Leaders, chi phi trién khai chuong trinh dy én 7 habits of highly effective, chi philthué dja iém kinh doanh, chi phi thanh Ip doanh nghigp ché phan bé, chi phi ghi danh hoc sinh, chi phi xay dung cic diém tréng, chi phi cng cy dung cy da xuat ding ché phin bé va cic chi phi chd phan bé khé Chi phi thiét lép oo sé vat chat cdc trung tam dy an Apax Leaders: Chi phi dau tr cia céc trung t4m trong giai doan dau ty khéng di diéu kign ghi nh§n tai san c6 djnh, duge phan bé vao chi phi theo phucng phép duimg thing trong ba nam. 19 ‘| SSSE SBR ER ERBRBRBRSERRE BRR Rees CONG TY CO PHAN DAU TU'APAX HOLDINGS BAO CAOTAICHINH HOPNHAT Dia chi: Ting 4, tba thép A, tba nha Sky City Tower, (Cho nim 12 chinh kés thie ngdy 31/12/2020 36 88 Lang Ha, Quin Déng Da, Ha NOi Miu s6 B 09/- DN/HN- BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT (tiép theo) (Ci tuyét mn ny 1a Gt b6 phn hap than va cdn depe doe ding hit vi bdo cio tt chinh hop nhdt kim theo) Chi phi trién khai chuong trinh dy én 7 habits of highly effective: Chi ph phat sinh trong giai dogn tr khai chuong trinh 7 habits of highly effective, duge phan bé vao chi phi theo phuong phép thing ‘trong ba nim. ‘Tra trade tin thué dja diém kinh doanh: Chi phi tré trudc tién thué van phong phat sinh m6t lan f6 gif tr] 16n duge phan bé theo thi gian thué thyc té theo théa thugn trén hop dng thué, Chi phi thnh 1p bao gdm céc chi phi phét sinh trong qua trinh thinh 1p doanh nghiép, cdc thing tm truéc ngay dat di diéu kign hoat dng va duge danh gia li cé kha nang dem lai Igi ich kinh té trong tuong lai. Chi phi thinh lp duge phan bd vao bao cdo két qua hoat dng kinh doanh theo phuong php dung thing trong ving ba nam ké tir ngay doanh nghiép, cdc trung tam chinh thitc di vao hoat dgng, Chi phi xy dyng céc diém truéng: Chi phi phat sinh cho vige phat trién dy 4n cée diém tnrong dtrgc phan bé vao chi phi theo phuong phap duéng thing trong thdi gian ba nfm ké tir khi c6 dy dn chinh thie di vio host déng. Céng cy, dung cy: Cac cong cy dung cy da dua vao sir dyng duge phan bé vao chi phi theo phuong phip duong thing tir 12 thang dén 36 thing, ‘Céc khoan chi phi khac bao gom chi phi bao hiém, chi phi mua phin mém,... Cac chi phi nay durg¢ vin héa dudi hinh thie cdc khodin tri trude va duge phan bd véo Béo céo két qua kinh doanh theo phugng phip duég thing trong img trong thdi gian t6i da khong qué 3 nim. 11, Nguyén tic ké todn cdc khoan ng phai tra Ng phai tra 1a cdc khodn phai thanh ton cho nha cung cp va cdc déi tung khac. Ng phai trd bao|gdm cdc. ‘hoan phai tra ngudi ban va phai tri khéc. Nog phai tra kh6ng ghi nan thap hon nghia vu phai thanh toan. Vige phan Logi ‘Khon ng phai tra duge thyc hign theo nguyén tic sau: - — Phai tra ngudi bin céc khoan phai tri mang tinh chit thuong mai phat sinh tir giao dich mua hang héa, dich vy, tai sin va ngudi bin 1a don vj d9c lap véi ngudi mua; ~ Phai tra khée gm ede khoiin phai tré khdng ¢6 tinh thuong mai, khdng lién quan dén giao ich mua, ‘ban, cung cp hang héa dich vu. Céc khodn phai tra dugc theo dai chi tiét theo timg déi tugng va ky han phai tra. ‘Céc khoan phai trd duge theo doi chi tiét theo timg déi tugng va ky han phai tra. Ng’ phai tr c6 géc ngoai 1€ duge Cong ty dénh gid lei theo ty gié bin ra cla Nein hang Standard Chartered - chi nhénh Lé Dai Hanh, 12. Nguyén tic ghi nhjn vay va ng thué tai chink. Cac khodn vay duge ghi nhjn trén co sé cdc phiéu thu, chimg tir ngan hang, céc khé uée va cac Hop déng vay, ng thué tai chinh, ‘Cac khoan vay duge theo dai theo ting 44i tong, ky han, nguyén té. 20CONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAOTAICHINH HOPNHAT ia chi: Ting 4, ta thép A, tda nha Sky City Tower, (Cho nam tai chinh kde thie ngay 81/12/2020 6 88 Ling Ha, Quin Déng Da, Ha Ndi ‘Miu sé B 09 | DN/HN BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT (tiép theo) (Céc thuyét minh nay la: mét b6 phan hop thank va can duge doc ding thai véi bdo cdo tai chink hop nhdt kém theo) 13. Nguyén tie ghi nh§n va vén hod céc khodin chi phi di vay Chi phi di vay bao gm lai tién vay va cdc chi phi khdc phat sinh lién quan tryc tiép dén cdc khoan vay. Chi phi di vay duge ghi nhan vao chi phi san xut, kinh doanh trong nam khi phat sinh, tr khi duge vn j ‘hod theo quy djnh cia Chuan myc ké toan “Chi phi di vay”. Theo 46, chi phi di vay lién quan tryc|tiép dén 4 vige mua, dau tu xy dyng hoc san xudt nhiing tai sn cn mét thoi gian tuong d4i dai 48 hoan thanh dua vio sit dyng hoc kinh doanh duge edng vio nguyén gid tai sin cho dén khi tai sin d6 duge dup vio sit dung hofc kinh doanh. Cac khoan thu nhap phat sinh tir viée dau ty tam théi cdc khoin vay duge ghi giém nguyén gid tai sin cé lién quan. Déi véi khoan vay riéng phuc vu vigc xay dung tai sin cé dinh, bat dong sin dau tu, lai vay duge vén héa ké ca khi thai gian xdy dung dudi 12 thang. 14. Nguyén tie ghi nhan chi phi phai tra Chi phi phai tra ciia Cong ty bao gdm céc khodn trich truée chi phi Iai vay, trich trurée chi phi thi bong n6i thét cic trung tim phai tra, trich trade chi phi ghi danh hoc sinh va cc khoan chi phi trich trade’ khéc, Ia cee chi phi thye té da phét sinh trong ky béo cdo nhumg chua chi tra do chuza c6 héa dom hog chia ai hd 0, tai ligu ké toan, durge ghi nhén véo chi phi sin xudt, kinh doanh cla ky bao cdo va cdc khodnl phai tra chwa phat sinh do chua ghi nhgn hing ha, dich vy nhumg duge tinh tnzéc vao chi phi san xuét, kinh doanh ky nay dé dam bao khi phat sinh thyc té khong gay dét bién cho chi phi san xuét, kinh doanh. Chi phi lai vay duge trich trude can cit vao cdc Hop ding vay va cic khé ude vay timg lan. Vige trich trade vao chi phi sin xuét, kinh doanh trong ky duc tinh toan mét céch chit ché vj phai cé bing ching hgp ly, tin cy vé cdc khoan chi phi phai trich true trong ky, dé dim bao sé chi phil phai tra +hach todn vao tai khoan nay phi hgp véi sé chi phi thye té phat sinh, 15. Nguyén téc ghi nhan doanh thu chwa thy hign Doanh thu chua thyc hign 18 doanh thu nhan truée tién thu hoc phf cla hoc sinh da trd truéc cho|cé khéa ‘hoc nhung hoc sinh chua hoan thinh khéa hoc, cdc khéa hoc cé thdi han mét hogc nhiéu ky ké toan. $6 tién hoe phi hgc sinh da tra trrée duge phan bé va ghi nbn vio doanh thu timg ky theo thdi gian hoc thyc 18 cia timg hge sinh. Céc khoan tién thu trade hoc pt hoc sinh nhung hoc sinh chua duge bat ddu hoc duge phan logi sang khoan myc ngudi mua trd tién trude. ir. 16. Nguyén tic ghi nhdn tréi phiéu phat hanh Céng ty phat hnh tréi phiéu thuéng cho mye dich vay dai han. Gi trj ghi sé cia tréi phiéu thudmg durge phan énh trén co si thudn bing tri giétréi phiéu theo ménh gid tnt (©) Chiét khdu trai phiéu c6ng (+) Phu t6i trdi phiéu, ‘Céng ty theo ddi chiét khéu va phy tri cho tig logi trai phiéu phat hanh va tinh hinh phan bé timg khoan chiét khéu, phy tri khi x4c djnh chi phi di vay tinh vio chi phi sn xudt kinh doanh hode vén hod theo timg ‘ky, cu thé: - Chiét khau tréi phiéu duge phan bé dan dé tinh vao chi phi di vay timg ky trong suét théi hah ca trai phigu; - Phu tri tréi phiéu duge phan bé dan 48 gidm trir chi phi di vay timg ky trong suét thdi haa cia tréi phiéu, 2CONG TY CO PHAN DAU TU APAX HOLDINGS BAOCAOTAICHINE ‘Dia chi: Ting 4, ta thép A, ta nha Sky City Tower, Cho nam tai chinh két thie ngiry 6 88 Ling Ha, Quin Déng Da, Ha Noi \P NHAT 1/12/2020 ‘Miu sé B09 DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tigp theo) (Ca thay min ny la mtb phn hep thinh vicdin cage dpe ding th vi Bebo cdo tai chink hop dt kém theo) ‘Vige phan bd Khodn chiét khéu hoe phy tri c6 thé sir dyng phuong phap lai suat the té hod phap durong thing: = Theo phuong phip lai suét thye té: Khoan chiét khéu hoc phy tri phin bé vio méi ky bang chénh léch gita chi phi Iai vay phai tra cho mdi ky wa Ii bing gid tri ghi cita trai phiéu nhn (x) vdi ty 1¢18i thy té trén thj trang) véi sé tién phai tra timg ky. - Theo phwong phap dung thing: Khoan chiét khdu hofe phy trdi phén bé déu trong suét trai phiéu, 17. Nguyén tic ghi nh§n vén chii sé hiru ‘én gép cia chi sé hitu ciia Céng ty duge ghi nhén theo s6 vin thyc té da gép ciia cfc 08 dong. ‘Thing dur vén e6 phin duge ghi nhan theo sé chénh Ich gitta gid phat hinh va ménh gid c6 phié hanh lén dau, phét hinh bé sung, chénh Iéch gidta gid tdi phat hinh va gia ti s8 sich ca 06 phic cdu phin vin cia tréi phiéu chuyén ddi khi do han. Chi phi tryc tiép lién quan dén vige phat ha cé phiéu va tai phat hanh cé phiéu qu duge ghi gidm thing du vin od phan. Loi nhugn sau thué chua phan phéi la s6 lai tir hogt dng kinh doanh ciia doanh nghigp sau khi thué TNDN cia nam nay va céc khoan diéu chinh do 4p dung héi t6 thay déi chinh séch ké toa chinh héi té sai sét trong yéu cia cde nim truée. Loi nhugn sau thué thu nhap doanh nghiép duge phan phéi cho cdc c6 déng sau khi da trich 16 theo Diéu Ig cia Céng ty ciing nhu cdc quy dinh cia phép lugt va da duge Dai hoi déng c6 dong pI Vige phan ph6i Igi nhugn cho céc ¢6 dng duge cin nhie dén cée Khon myo phi tién t¢ ndm| phuong, luge tinh dau ky han cia Khi phat iu quy va bé sung, chi phi va didu ode quy duyét. trong Igi nhuan sau thué chua phin phéi cé thé anh huéng dén ludng tign va kha nang chi tra 8 tite nhu lj do dénh tic khoan gid lai tai sin mang di gop vén, Iai do dnh gid Iai cic khoan myc tin t8, cdc cOng cy tai chinh 1a mye phi tién t@ khéc. Cé tite duge ghi nhgn 1a ng phai tra khi duc Dai héi déng cd déng phé duyét. 18. Nguyén tic va phwong phap ghi nhn doanh thu, thu nh§p khac Doanh thu ciia Céng ty bao gém doanh thu bin hang ha (thiét bj hé try hoc tp) va doanh thu cung efip dic ‘vin; doanh thu host dong giéo dyc dio tao. Doanh thu hoat déng tai chinh bao gdm doanh thu tir Iai tién giti ngin hang, tién lai cho vay va the Doanh thu bin hang héa ‘Doanh thu ban hang héa dugc ghi nhan khi déng thoi théa man tét ca ndm (5) diéu kign sau: = Céng ty da chuyén giao phn Ion rii ro va Igi {ch gin lién voi quyén sé hifu san phim hode hang hoa cho ngudi mua; = Céng ty khdng cén nim gitt quyén quan ly hang héa nhur ngudi sé hiu hang h6a hoge ah sodt hang héa; = Doanh thu duge xéc dinh trong déi chée chin. Khi hgp déng qui dinh ngwoi mua duge qu san phim, hang hod, 4 mua theo nhing ditu kién cu thé, doanh thu chi duge ghi nhén digu kign cy thé dé khéng cdn tn tai va ngudi mua khéng durge quyén tré lai sin phim, 2 iyén kiém iyén tra Iai kkhi nhimg hang hod (trirCONG TY CO PHAN DAU TU APAX HOLDINGS, BAO CAOTAICHINH HOPNHAT Dia chi: Tang 4, tda thap A, t0a nha Sky City Tower, ‘Cho nm tai chinh két thiic ngay §1/12/2020 6 88 Lang Ha, Quan Déng Da, Ha Noi Mau sé B 09+ DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Ci thuyét mink nay la mot b6 phan hop thin va cin duege dpe ding thei wei bdo céo tai chink hop nhat kém theo) , ‘ \ trun hop khéch hang cé quyén tra Igi hing héa duéi hinh thite déi Iai dé ldy hang héa, dich vy Khac); = Céng ty & thu duge hog sé thu durge Igi ich kinh t& tit giao dich ban hing; va = Xfce dinh duge chi phi lién quan dén giao dich ban hang. Doanh thu cung cép dich vu Doanh thu cua giao dich vé cung cp dich vu duge ghi nhan khi két qua cia giao dich 46 duge Kae dinh mét céch dang tin cay. Trung hop giao dich vé cung ep dich vy lién quan dén nhiéu ky thi dbanh thu ‘duge ghi nhfin trong ky theo két qua phin cng vigc 43 hoan thinh tai ngiy khéa sé lgp Bao céo fai chinh cha ky dd. Két qua cita giao dich cung cp dich vy duge xéc dinh khi théa man tét od bén (4) digu ikign sau: ~ Doanh thu duge xéc dinh trong déi che chin, Khi hgp ding qui dinh nguéi mua duge quyén tré lai dich vy da mua theo nhimg diéu kign cy thé, doanh thu chi duoc ghi nhan khi nhiing diéu kign cu thé 46 khéng cn tn tai va nguéi mua khéng duge quyén tra lai dich vu d3 cung cdp; = CO kha ning thu duge Igi ich kinh té tir giao dich cung cp dich vu 46; = Xée dinh duge phiin céng vige da hoan thanh tai ngay khéa s6 lap Bao cdo tai chinh; va = Xéc dinh duge chi phi phat sinh cho giao dich va chi phi dé hoan thanh giao dich cung cp dich vu 46, Doanh thu tién tai Tin I8i duge ghi nhén trén co sé dén tich, duge xée dinh trén sé dur céc tdi Khodn tin giti va Iai buat thuc té timg ky. Cé tiee va Igi nhugn duge chia Cé tite va Ioi nhuan duge chia duoc ghi nhin khi Céng ty duge nhan quyén cé tite hoc loi nhudn ti viée gép vén. Cé tite nhin dugc bing cé phiéu chi duye theo di theo sé lugng cé phiéu ting thém, khong duge ghi nhan gid trj cd phiéu nhin duge. 19, Nguyén tie va phong php ghi nhan chi phi tai chinh Chi phi tdi chinh duge ghi nhdn trong Bao céo két qué hoat dng kinh doanh hop nbat la tng 4 phi tai cchinh phat sinh trong ky, kh6ng bi trr véi doanh thu hogt dng ti chinh, bao gdm chi phi Iai vay, chénh Ich ty gia va cde khodn chi phi tdi chinh khéc. 20, Cae nghia vy vé thué Thué Gid tj gia tang (GTGT) Cong ty ap dung vige ké Khai, tinh thué GTGT theo huéng din cta ludt thué hign hanh v6i mize peas chiu thué GTGT d6i véi doanh thu ti hoat déng gido dyc dao tgo tiéng Anh, dao tgo mam non; thué buat 10% 46i véi doanh thu hoat dng tur van, doanh thu bén déng phyc hoc sinh va van chuyén hoc sinh, ... 2BCONG TY CO PHAN DAU TU APAX HOLDINGS, BAO CAO TAICHINH re NI Dia chi: Ting 4, tda thép A, toa nha Sky City Tower, Cho ndim tai chink két thiic ngay 31/12/2020 86 88 Lang He, Quin Déng Da, Ha Noi i ‘Miu s6 B 09} DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Cac thuyét mink ndy la mot b6 phan hop thanh va cdn duge doc ding thai vii bdo cdo ti chink hop nhdt km theo) Thué thu nhgp doank nghiép Thué thu nhap doanh nghiép thé hign ting gid tri cia s6 thué phai tré hién tai va s6 thué hoa lai. ‘86 thué phai tré hign tai duge tinh dya trén thu nh§p chu thué trong ndm, Thu nhap chju thué khée véi loi nhugn thudn duge trinh bay trén Béo cdo két qua hoat dng kinh doanh vi thu nhp chju thué kéng bao gém céc khoan thu nhap hay chi phi tinh thué hoc duge khdu trir trong cdc nim khac (bao gdm cé|13 mang sang, néu ¢6) va ngoai ra khéng bao gdm cée chi tiéu khong chiu thué ho&c khéng dugc khdu tri. Céng ty ap dung mite thué sudt thué thu nhap doanh nghiép 14 20% trén lpi nhuan chju thué. Thué thu nh§p hon Iai duge tinh trén cde khoan chénh Iéch gitta gid tri ghi sé va co sé tinh thué thu nhap cia céc kho’in mye tai sin hoc cOng ng trén béo cdo tai chinh va durge ghi nhan vao béo céo thi chinh. Thué thu nh§p hon lai phai tré phdi duge ghi nh§n cho tit cd cdc khodin chénh léch gitta gid tri ghi/s8 va co s@ tinh thué thu nhap cla cdc khodn myc tai sin hoc cng ng trén béo céo tai chinh cén tai sén|thué tha nhép hodn lai chi duge ghi nhan khi chic chin c6 di Igi nhuan tinh thué trong tuong lai dé khéw trir cic Khodn chénh léch gitta gid tri ghi sé va co s@ tinh thué thu nhp cila cic khoan myc tai sin ho&c|céng ng ttén béo cdo tai chinh, Thué thu nhap hoan lai duge xdc dinh theo thué suit dir tinh sé ap dyng cho nam tai sin duge thu héi hay ng phai tra dugc thanh toén. Thué thu nh§p hoan Igi duge ghi nhin vao Béo céo két qua hogt dong kinh doanh va chi ghi vao vén chi sé hifu khi khoan thué dé cé lién quan dén céc khoan myc duge ghi thing vao vén chi sé hiru. Tai san thué thu nhép hodn Igi va ng thué thu nh§p hodn Iai phai trd durge bu trir khi Cong ty 6 quyén hop phap dé ba trir gitta tai san thué thu nhgp hign hanh véi thué thu nhfp hign hanh phai nGp va khi cde tai san thué thu nh§p hoa Iai va ng thué thu nhdp hon Iai phai tra lién quan ti thué thu nhép doanh nehigp duge oo ly béi cling mot co quan thué va Céng ty cé cy dinh thanh todn thué thu nhép hién hanh trén co so thuan, Vigc xéc dinh thué thu nhgp cia Céng ty c’n cir vao cdc quy dinh hign hanh vé thué. Tuy nhién, nhing quy inh nay thay 46i theo timg thoi ky va viéc xac dinh sau cling vé thué thu nhap doanh nghiép tay thude vio ‘két qua kiém tra cha co quan thué cé thim quyén. Thué kde Céc loai thué, phi khée Céng ty thyc hign ké khai vi n6p cho co quan thué theo diing quy dinh hign hanh cia Nha nude. PryCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT Bia chi: Tang 4, tba thép A, to8 nha Sky City Tower, (Cho nam tai chink két tic mgaty 31/12/2020 6 88 Ling Ha, quia Déng Ds, Ha Noi Miu sé B 09 - DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Cétc thuyét minh nay la: mot b6 phén hop thanh va edn diege doe dng thai véi bdo céo tai chink hop nhdt kém theo) V. Théng tin bé sung cho cdc khoan myc trinh bay trong Bang cfn déi ké todn hgp nhat 1. Tién 31/12/2020 01/01/2020 ND VND Tién mat (i) 32.327.110.421 107.271.050.386 Tién giri ngan hang 53.245.358.383 395.046.136.827 Tién gti tai Céng ty chimg khoan (i 475.516.1799 367.001.506 Tién dang chuyén (ii) 15.348.095.000 _27.539.318.000 Cic khodn twong dwong tién (iv) 102.000.000.000 - Cong 203.396.080.603 __§30.228.506.719 (i) La sé du tién mat tai Vin phong cong ty me, vin phéng céc cong ty con, cde Tréng mam non cia Céng ty CS phan Phat trién giéo duc Igarten va cdc trung tim Anh ngtt Apax tai ngiy 31/12/2020: (ii) La khodn tién gir tai ti khodin nha dau tur ea Céng ty chimg khodn, khodn tién giri c6 thé rit ra bf ctr thoi diém nao va hong lai sudt khong ky han ii) Tién dang chuyén 1a tién dang chuyén gitta cde ngin hang va tin hoe vign thanh todn qua thé ngin hang nung tién chua chuyén vé tai khoan Céng ty (iv) La cdc hop déng tién giti gitta Céng ty Cé phin Anh ngtt Apax voi Ngan hing TMCP Sai Gon - Ha N6i cé ky hhan dui 3 thang. 2. Cie khoain ditu tw tai chinh a) Diu ue nim git dén ngay déo han Bon vj tinh: VND 31/12/2020 01/01/2020 Gia gbe Gia tr] ghi sb Gia géc Gis trijghi so Dai han ‘Ngan hang TMCP Diu tu - - 15.110.000.000 15.110.000.000 va Phat trién Vigt Nam (i) Cong : =_15.110.000.000 __15.119.000.000 (@ Khoan trai phiéu tai Nein hing TMCP Dau tw va Phat trién Viét Nam, thoi han trai phiéu 7 nm ti ngiy 19/12/2018 dén ngay 19/12/2025. Lai sudt bing trung binh céng lai sudt tién gti tiét kigm cd nhén bing Déng Vigt Nam, trd sau, | ndm tré Idi mét lan. Tai thoi diém 31/12/2020, khodin trdi phiéu nay 43 durge tat todn| 28OZOT/TOTED Aes ‘98 148 Ln BIB LA opIPL as aU 92 41 doy in vIB “qoIp OBIS yIB 90 Suoryy op 41 doy In yrs odnp YUip opx SuoT MIP] [A Wop oRA UA dod my NEP UO 29D (11) grup gs wu Bugp of guy wre] Buep “Budp voy Bump ep roudpMas UPL gO A BugD (0) ‘000° 000°FLF ooorsz1) 000 00T'66s 000°000°FIT Goooorsc) —_ o0r00r6ez 000°000°F11 = 000°000°P11 000'000°r11 : 000°000'r11 = (ooo'001'sz1) —O00'0DT'SzI 2 (o00001'sz1) —O0O0OT'SzZI 000'000'09¢ : 000'000'09¢, : 7 = gs rua bn vrsy ‘Bugyd ig 298 HID gsi i v1) Sugud Aq 293 FID 0z0z/TO/TO ozozzine = (0007000°096'1) __000°000°096"T * (000°000°096"1)__000°000°096"T (000'000°096'1) 0000000961 - (000'000'096'1) _000'000'096' pr Any piso gs iad In wD que nar 998 FID. gs 13 in vi quyy nag 298 FID OZ0Z/1O/I0 OzOzEUTE NA “un tA wg NH/NG- 60 € 98 NEW ug, oH Avy. dey Aex mi neq upKd 99) 44 Bug 1X Bunun rx upyd 99 41 Bu99 1) wig WEN Avy uEYd OD A) Bu9D >eupy [A wop ogs ga dom ngq Suda ()reuspmag weyd 99 44 8099 IPL UT Ay Bugs OMA my NEG apuy fa uop opa up don mpa (9 (ooys wey spy doy yuayo 199 079 079 108 10Ys Supp 2p amp upo wa yuys doy ubyd Og rou ey eu yun Fed 20) (0241 420) LYHN dOH HNJHO IY.L OYO OYA HNIN LJANHL NYE cozizt/te &e8u omy spy yy 10) RH OH) LLYHN 40H HINTHD TY OVD Oa YON HH "2G Suga wn “fy BuyT a8 gF “samo, 6g Ay wy von *y damp wo) “p Sup wl SONIC'TIOH XVdV AL AYE NYHd QD ALONQD.CONG TY CO PHAN BAU TU APAX HOLDINGS: BAO CAO TAI CHINH HOP NHAT Dia chi: Ting 4, tda thép A, tod ahd Sky City Tower, ‘Cho nim tt chink két thie ngdy 41/12/2020 s6 88 Ling Ha, quin Déng Da, Hi NOi Miu BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Céc tayét mink néy la mt b6 phn hop than va cdn dpe dpe Ad th vi bdo edo tai chink hop nhdt km theo) 3. Phai thu ciia khich hang Bon vi tinh: VND 31/12/2020 01/01/2020 Gib a Dy phing Gide Dy phong, a) Nedn hen Céng ty Cé phin Ching -4,000.000.000 s 4,000.000.000 —_(2.000.000.000) khodn Dau khi Cong ty Cé phan Dau nr - - 6.501.000.000 - An toan Safeinvest Cong ty Cé phin Soya 1.668.773.931 - - - Garden Ne6 Huy Kién 3.130,000.000 : - : ‘Nguyn Duy Nhim 4.631.000.000 2 = 2 Cong ty CP Cong nghé 15.080.000.000 - - 2 ‘ido dye Omni School (Cle di turmg khée 1.265.458.215 (100.100.000) —8.382.788.243 - Cong, 29.775.232.146 _(100.100.000)__18.883.788.243 __(2.000,000.000) 5) Phai thu khach hang la cdc bén lién quan: Chi tiét trinh bay tai thuyét minh s6 VIIL2 4, Tra true cho nguibi bin 31/12/2020 04/01/2020 VND ND a) Nedn han Céng ty Co phan Thiét ké hg ting co sé 24.191.144.216 — 30.374.045.068 Céng ty TNHH Thuong mai dich vu HN 39.203.020.840 29.12.680.410 ‘Visang Education Ine 4.794.646.4171 -4.677.912.462 (Céng ty TNHH Diu te va Phat trién Viet Quée 1.482.979.050 - ‘Céng ty Cé phan Tap doin gido duc Egroup 122.782.941.361 - Cée di zomg Khe 14.811.629.835_15.15).940.198 ‘Cong 107.266.361.719 __79.325.578.138 4) Tré trueée cho ngudi ban la cde bén lién quan: Chi tiét trinh bay tai thuyét minh sé VIIL2 5. Phai thu vé cho vay Bon vi tinh: VND. 31122020, 01/01/2020 Gis tr Dy phing Gia Dy phong Nebcbor Cong ty TNHH Thuong 4.440.000.000 - : : mai Van tdi Schoolbus (1) Hoang Héng Trung (2) 32.000.000.000 - : - ‘Trrong Thi Kim Oanh (3) 12,000.000.000 - : - Céng ty TNHH Thuong ——_18,300.000.000 - - - mai djch vu HN (4) 27 s6 B09) DN/HNCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAT CHINH HOP NHAT Dia chi: Ting 4, tba thép A, toi nha Sky City Tower, (Cho maim chink tds thie mga 31/12/2020 86 88 Ling Ha, quin Béng Da, Ha Noi Mau s6 B 09|- DN/HN- BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cae tuyét minh ny Li mbt Bd phn hyp thin v3 cdm pe doc ding hot vb bdo co 1 chink hop dt kim theo) (Cée d6i trong khée 3.150.000,000 - 2 Cong 69.890,000.000 - (1) Hgp déng vay sé 0111/2020 ngay 01/11/2020 véi céag ty TNHH Thuong mai Van tai Schoolbus, , vay 5.000.000.000 ding, thi hgn vay 12 thing ké tir ngiy gidi ngan (gidi ngin theo timg dgt), Iai suét 8)5%/ndm, todn b6 sé tién vay va tién 18i sudt duge thanh todn trong vong 30 ngay ké tir ngay hét han, mye dich ‘vy boat d6ng kinh doanh, (2) Hop ding cho vay sé 11-2020/HBV/EN-KO ngiy 17/12/2020 véi sé tin cho vay 1a 32 17 ng, ii v6i lai suit cho vay ciia Ngan hing TMCP Dau tu va Phat trién Vigt Nam tai thoi diém vay, thoi han cl thang ké tir ngay gidi ngin. Khoan cho vay khéng cé tai sin dam bio. (3) Hop ding cho vay s6 12-2020/HDV/EN-HT ngay 20/12/2020 véi s6 tién cho vay lé 12 ty dong, Iai ‘v6i lai sudt cho vay ciia Ngan hing TMCP Dau tu va Phat trién Vigt Nam tgi thoi diém vay, thoi han cl thing ké tirngay giai ngin. Khodn cho vay khéng ¢6 thi sin dim bio. a phye gudt bing vay 12 at bang 0 vay 12 (4) Theo bién ban théa thugn vay vén s6 0102/TT/RN-HN ngay 31/01/2020 véi sé tién cho vay la 18,3 ty ding, lai sudt 12%, thoi hgn cho vay 12 thing. Khoan cho vay khéng cé tai sn dim bao. 6. Phai thu khic Bon vi 311272020 1/01/2020 Git Dy phong Gis tr Deol a) Ngdnhgn 873.916.323.750 = 149.989.461.247 Tam img 5.409.977.280 = 12.768.753.807 Cam 06, ky cuge, ky quy 738.748.051.037 = 114.353.654.120 Hop ding tién giti co kp 19.679.973.073 = 40.800,000.000 han (1) Céng ty INHH MTV Nam 473.400.000.000 - - Phong (2) Céng ty Cé phéin Terra 42.330,000.000 - 42.330,000.000 Gold Vigt Nam (3) Nguyén Ngoc Thity (4) 121.183.997.500 - - Cong ty CP Tee van dau te 30.000.000.000 ~ 30.000.000.000 a Xay dung cing trinh TCT (5) Neuyén Duy ham (6) 50.686.000.000 - . Cée ai neomg khéc 1.468.080.464 = 1223.654.120 Phai thu khéc 129.758.295.433 = 22,870,053.320 Neguyén Ngoc Thy (4) 45,692, 133.341 - - Céng ty TNHH Theong 51.580.700.000 - - ‘mai Van tdi SchoolBus (7) Nguyén Thi Xuan Mai (8) : = 20,600.000.000 Cong ty Cé phan Thiét bj 27.000.000.000 - 1.084.762.820 ‘ido duc Eschool (9) Céng ty TNH Thheong 2.171.006.899 - : mai dich vu HN Céc d6i neomg kde 3.314.455.193 - 1185.290.500 28CONG TY CO PHAN DAU TU APAX HOLDINGS Da chi: Ting , tb hip A, td ah Sky City Tower, Cho nam chink dt engi 3688 Ling Ha, quin Dag Ba, Hi NBi BAO CAO TAI CHINH HOP NHAT 1112/2020 ‘Miu sé B 09/- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Céec tuys minh nay li: mét bg phn hop think va cén dtc pe Aéng that véi bio cdo ta chink hep nt km theo) 5) Daihgn 95.249.273.318 = 98,544.247.390 Clim 04, ky cuye, ky quy 95.249.273,318 = 98.544.247.390 Cong ty Cé phin Tap 28.006.636.471 « 26.957.227.771 doa gido duc Egroup (10) Céng ty Cé phan Nam Hai 2.100.000.000 - 2,100,000.000 Dat coc thué mat bang (11) 64.014.938.048 - 67.883.982.760 Cée d6i negmg khéc 1.127.698.799 - 1.603.036.3859 Cong 969.165.597.068 = __ 248.533.708.637 (1) Hop dng tién git c6 ky han tir 03 dn 06 théng tai Ngin hang TMCP Diu tr va Phat tién Viet mhanh Thanh Xuan va Ngan hang TNHH MTV Standard Chartered dang duge ding dé dam bao cho vay tai céc ngan hang nay. (2) Khoan dat cgc theo hgp ding dat cgc s6 102020/HDDC/AE-NP ngay 02/10/2020 vé viée cing hg} yg, khai théc va phat trién Dy 4n Khu nha 6 va dich vu da nang Ving Ang phutmg Ky Long, thi x4 Ky Anh, tinh Ha Tinh, thoi gian cia khoan dat coc la 450 ngay. Khoan tde xy ia chi khu kinh té Ving Ang, (3) Khoan dat coe cho Céng ty Cé phdn Terra Gold Vigt Nam theo Théa thugn hgp tac s6 $0/2019/ITHT/TG- APAX ngiy 10/06/2019 vé vige nhin chuyén nhugng “phan dy dn trudng hoc” trén khu dat thye hién hop céng trinh hn hop thyong mai dich vy, van phong, nha 6, nha tré va tring hoc tai s6 423 phwéng Vinh Tuy. Théa thudn sia ddi bé sung s6 07/2021/TTSDBS/TG-APAX ngay 09/03/2021, tron; 03 nam ké tir ngay ky théa thuén, Apax théng béo cho Terra Gold dé thyc hign thi tue nhén chuyén nbu dur 4n Trig hoe. (4) La khodn dat coe va lai dat ge mua c} phan cia Céng ty CP Anh ngit Apax theo théa thudn chuy ngay 02/01/2020. (5) Dit coc tai ngay 31/12/2019 cho Céng ty CP Tw van dau tu va Xay dung céng trinh TCT theo hop HDNT 01/2018 va Phy lye thing 12/2019 vé vige thi cng thiét ké ndi that cho 12 diém tramg mam Cong ty, tng mite dau ty ca dy 4n 14 108 ty ddng, théi gian thyc hign dén ngay 31/12/2020. iy an: TS Khai, théi han g phn nhugng bog sb non cua (© La khodn dat coc theo Hop ding dt coc sé 0112/2020/HDDC ngay 01/12/2020 vé viée mua Iai phan vin g6p tai Cong ty TNHH Phat trién gio duc Viét Linh gitta Cong ty CP Trurtmg lién cp Firbank (Bén A) va Bi Duong cing Ong Vii Nguyén Long (Bén B). Theo théa thufn bén A d3t coe cho bén B qua ti Khoi ‘Nguyén Duy Nham véi gié tr 1a 60 ty ding trong ving 3 théng ké tir ngiy ky (7) La khoan phai thu Céng ty TNHH Thuong mai Vn tdi SchoolBus theo Hyp ding chuyén nhugng cf 31.12/2020/HDCN-English Now ngay 31/12/2020 vé viéc Cong ty CP Diu tu Apax Holdings bén mét chi sé httu tai Cong ty CP English Now Global. (8) La khodn phdi thu khc tit Hop déng hop téc kinh doanh sé 2409/2019/HDHT/APAX-NTXM véi Thi Xudn Mai 4é thye hién chuyén nhugng bat dng sin tai cdc vj tri Trung Ligt, Cat Linh, Nghia D6| ‘Ni. Tai thoi diém 31/12/2020, Hop ding nay 4a dig thye hign. (9) Khon tién gép vin theo Hop ding hgp téc kink doanh s6 01/HDHTKDCHXD/2020 ngay 15/11 Bui Thi cf nhain phhn ob hin vén Neuya |- TP. Ha 020 voi Céng ty Cé phiin Thiét bj gido dye Eschool dé thyc hign hgp tdc x4y dung, van hanh kinh doanh chubi rung tim trai nghiém Academy trén dja ban thanh phé Ha N6i. Thi han hop tac kinh doanh 1a 05 nam ké tir khi 6 higu tye (10) Khoin ky cuge, ky quy dai hen theo hgp dng thué céc diém trurmg mim non va dit coc cho thué Ton Bite Thing va Lé Thanh Nghi theo Hop dng thu nha ngay 10/09/2019 va Hop déng thué mi 0811/2019 ngay 8/11/2019 cho Céng ty Cé phin Tap doin gido duc Egroup. (11) Phan lon la cde khodn ky cuge, ky qu dai hen theo céc hop ding thué dja diém tai cde trung tim. ©) hai thu khéc la cde bén lién quan: Chi tiéttrinh bay tai thuyét minh sé VIIL2 29 wp dong frung tm bing sé 4 )CONG TY CO PHAN DAU TU’ APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT. Dia chi: Ting 4, tba thap A, to8 nha Sky City Tower, (Cho nam tai chinh kér thie ngay 31/12/2020 6 88 Lang Ha, quan Déng Da, Ha Noi Mau sé B09 - DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Céethuyét minh nay 1d m6t bo phén hop thanh vi cn dire doe dng tt v6 bdo cdo (2 chinh hop mbt Kem theo) 7. Hing tin kho Bon vi tinh: VND 3122020 1012020 be Dy phong Gia gc Dy phong Nguyén ligu, vét ligu 2.570.624.709 - 3 = Cong cy, dung ew 11.045.847.995 = 19.942.977.561 : Chi phi sin xudt_kinh 2.084.125.732 - : - doanh dé dang Hang hod (+) 36.938.462.790 - 780.603.847 - Cong 52,639,061.226 = __20723,581.408 = tr] hang héa bat dong san la: 35.438.789.210 ding. (9) Trong 46, gi Do Céng ty CP Phat trién gido duc Igarten thay di myc dich sir dung ti sin nén chuyén tir TSCD sang hang héa BBS sin sang dé ban. Can ci vio bién bin hop Hgi ding quan trj s6 3006/2020/BB-HDQT ngay 30/06/2020 va Quyét dinh ciia Hgi déng quan tr} s6 3006/2020/QD-HDQT ngay 30/06/2020 vé vige chuyén nhuong tai san 1a quyén sir dyng dat va quyén sé hau tai sén nha 6 va tai sn khdc gin lién voi dat. ” Tei ngay 31 thing 12 nam 2020, hang tn kho véi gid tri 1a 35.432.622,320 VND da duoc sir dung dé thé chp ccho cae khoan vay tai ngéin hang TMCP Bau tu va Phat trién Vigt Nam - CN Thanh Xuan (ngay 31 théng 12 nam 2019: 0 VND). 8, Tai sin dé dang dai han 31/12/2020 01/01/2020 ND ND. Chi phi xy dung co bin dé dang Dyan Apax Leader (1) 182.710.611.286 Duan Apax Online (2) = 24.034.776.941 Dyan Chuong trinh giang day Steam e Garden (3) = 17.734.758.477 Chi phi phat trién dy én cée diém truémg (4) 608.062.916 7.827.240.906 Dy dn Trung lign cp Firbank Australia 8.251.023.415 - Dy dn Co-Leaming (5) 35.426.489.725 848.675.420 Cée dy an khde 1,106.384.491 —6,228.191.282 Cong 45,391,960.547 __ 239.384.251.312 (1) Chi phi dau tu xy dyg cde Trung tam dao tao thude dy an Apax Leader tai Céng ty con - Céng ty Cé phan ‘Anh ngtt Apax dang trong qué trinh xy dymg, lip dat (2) Chi phi thye hign chuong trinh dao tgo tiéng anh online duge thanh lép theo quyét dinh cia Hi déng quan tr) Céng ty ngay 02/01/2019. (3) Chi phi thye hign b@ chuomg trinh giang day Steamer Garten nhim phat trién cdc sin phim hd tr vé hoat dng kinh doanh cia Céng ty Cé phin Phat trién gido duc Igarten theo hgp déng cung cdp dich vu sb 3009/2019/HDDV ngiy 30/09/2019. (4) Chi phi phat sinh cho vige phat trién dy an céc diém truéng duge phan bé vao chi phi theo phuong phip dung thing trong thoi gian ba nam ké tir khi e6 dy én chinh thie di vao hoat dng. 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Kp 44s eu von “y dem wgn*p Sup, yp vi SONICIOH XVAV 1.1 NYG NYHA QO ALONQD| SSSRSSEK RECESS R TREK TERRE Ree CONG TY CO PHAN BAU TU APAX HOLDINGS Dja chi: Tang 4, ta thap A, toa nha Sky City Tower, Cho ndim tai chinh két thiic ngay 6 88 Lang Ha, quin Déng Da, Ha Noi BAO CAO TAI CHINH HOP NHAT 1/12/2020 Miu sé B09- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cé hayét minh nay la mpt 86 phan hop thank va cn dhege doe ing thoi wat bdo cdo ta chink hop nk kim theo) 11, Chi phi tra truée 31/12/2020 01/01/2020 ND VND a) Ngan hgn 35.752.658.095 38.862.781.126 Chi phi thué dja diém kinh doanh 23.377.131.322 414,525, Chi phi bao him 97,920,522 852.786 Chi phi céng cu dung cy xudt ding ché phan bd 421,070,960 253.075 Chi phi tré trade khéc 11,856.535.29114.9177.260.740 4) Déihan 426.772.442.501 399.846.049.476 (Chi phi thiét lap co sé vat chit céc trung tim dur én Apax Leader (1) 271.585.689.155 240.138.448.984 (Chi phi trién khai chuong trinh 7 habits of highly effective (2) 79.265.430.255 107.360.555.434 ‘Chnzong trinh Apax Online (3) 226.273.766.560 - ‘Chi phi mua ban quyén phan mém 179.329.424 106.544.426 Chi phi thanh 1p doanh nghigp ché phan bd 6.015.032.5583 6.289.669.2483 Chi phi du ty tai cdc traong mim non 19.107.977.368 - Chi phi céng cy dung cy xudt ding ché phan bd 4897.128.326 123.359.675.159 Chi phi thi cong n@i that cdc trung tim 8.073.775.028 3.199.141.837 (Chi phi thé nha khoa 2.589.999.998 : 92.014.388 Chi phi trd truée khéc 8.784.313.834 19.3 0.596 Cong 462. (1) Chi phi thiét lap co sd vét chit cia céc trung tim Apex Leader da di vao hoat dong. (2) Cée khodn chi phi pht sinh trong giai dogn trién khai chuong trinh 7 habits of highly effective, (3) Cac khoan chi phi phat sinh trong giai dogn trién khai chuong trinh dao tgo tiéng anh online. 12, Li thé throng mai 31/12/2020 04/01/2020 ND ‘Tai ngay du nam 426.013.455.274 483.453.471.718 ‘Ting trong nm a ‘ Phan bé vao chi phi trong nm (57.440.016.444) —_(57.440,.016.444) ‘Tai ngay cudi nim 368.573.438.830 426.013.455.274 Lgi thé thuong mai phat sinh do mua céng ty con - Céng ty Cé phin Anh ngit Apax. 33CONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT Dia chi: Tang 4, tba thép A, toa nha Sky City Tower, (Cho nim tdi chinh kt tic ngay 81/12/2020 s6 88 Léng Ha, quén Déng Da, Ha Néi Miu sé B 09 - DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Céc thuyét mink nay la: mét b6 phan hop thanh va can dhepe doe déng thoi v6i béo edo tai chink hop nhdt kém theo) 13. Phai tra ngwéi bin Bon vi fink: VND 31/12/2020 1/01/2020 Gia tr ‘86 c6 kha ning Gid tri ‘Sb c6 Kha ning tring trang a) Ngdnhgn Mac Xuan Chién - = 7.500.000.000 7.509.000.0900 Chungdahm Learning, Ine 24.291.988,800 24.291.988.800 5.132.250.000 _—_$.192.250.000 Cong ty TNHH Dich wy 8.555.144.5391 8,555.144.591 6,250.309.568 6.250.309.3568 Bio vé ca Thing Long ‘Cong ty Cé phan Dau tr 6.120,657.098 6.120.657.098 5.011.742.1795 5.01)1.742.795 xay dung BO Ba Céng ty Cé phan Tu vin 6.695.509,201 6.695,509.201 9.050.676.638 9.050.676.6383 déu nr va Xay dung céng tinh TCT Céng ty CP Quan ly tai sin 1,302.917.400 1,302.917.400 —1.302.917.400—_1.302.917.400 Dzambala (Cong ty TNHH KPMG 1,384.748.200_1.384.748.200 - : Céng ty Cé phin Du ur 1.294.529,000 1.294,529.000 - - Eduland Cie di tugmg Khéc 101.254.464.006 101.254.464.006 62.665.758.254 _62.665.758.254 Cong 150.899.958.296 150.899.958.296 _96.913.654.655 ___96.915.654.655 2b) Phai tré. ngudi ban la ede bén lién quan: Chi tiét trinh bay tai thuyét minh s6 VINL2 14, Ngwoi mua tra titn trude 31/12/2020 ND a) Negdnhan 227.236.009.886 ‘Nguoi mua tra tién truée tgi cdc trung tim: ‘Trung tam Lé Hong Phong 6.138.053.512 Trung tém Lé Lgi-Thanh Héa 5,358.693,949 ‘Trung tam V6 Van Ngan $.084,002.000 ‘Trung tim Thdi Bink 1 4.463.587.390 ‘Trang tém Quang Trung - GV HCM 4.448.473,000 Trung tim Gia Lai 3.999,994.916 ‘Trung tém Pham Van Hai 3.959.671.000 ‘Trung tam Sai Gn Peatl 3.898.321.334 ‘Trung tm Vigt Tri Phi Tho 1 3.855.178.151 Trung tém Binh Duong 3.850.681.583 ‘Trung tim Bic Hai 3.770.411.167 ‘Trung tim Trréng Chinh 3.697.398.875 ‘Trung tim Nguyén Son 3,693.320.093 ‘Trung tm Trin Trong Cung, 3.598.973.084 34 01/01/2020 ND 504.083.533.089 14,664.743.813 11,268.169.739 6.659.937.000 5.701.412,852 6.253,346.000 5.164.073.750 5.78,527.250 5.645.804.209 5.769.610.217 12.656,744.190 2.949,688.167 7.636,672.334 4.394.777.116 3.133,247.750CONG TY CO PHAN DAU TU APAX HOLDINGS Dia chi Ting 4, tba thip A to nha Sky City Tower, sé 88 Ling Ha, quia Bing Da, Ha N3i BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tid (Ci thayét minh niy la mit 66 phan hop than vcd deg doe ding thi vt bdo edo tt chink hop nhdt km theo) ‘Trung tm Trin Binh Trong ‘Trang tém Pham Van Bong - HCM ‘Trung tém Nguyén Gia Tri - D2 - Binh Thanh ‘Trung tém Héng Ha - Pha Nhuan ‘Trung tém Nguyén Thj Thép 1 Trung tim Di Ning 2 Trung tém Quang Trung - Hai Phong ‘Trung tém Xun Digu ‘Trung tém Lé Van Viét ‘Trung tém Phan Van Tri 1 BAO CAO TAI CHINH HOP NHAT (Cho nom tai chinh ké thc ngay 31/12/2020 ‘Miu sé B 09- DN/HN theo) 3.554.984.999 6.176.367.5855 3,499,382,767 a 3.457.177.444 —13.870.887.544 3.452.269.750 is 3.371.476.000 —_—8.346.810.666 3.350.593.601 2.097.424.272 3.316.804.666 12.922.416.588 3.303.364.222 ——_-2.908.194.393 3.263.750.375 _11.148.515.000 3.190.650.166 10.874.180.833 ‘Trung tém Thyy Khué 3.138.877.565 __8.595.799.049 ‘Trung tim Gia Ha 3.123,008.000 = ‘Trung tim Hai Ba Trmg 2.809.594.074 22.932.303.138 ‘Trung Tim Vang Tau | 2.750.623.195 _12.938.872.500 ‘Trung tim Him Lam 2.266.023.250 _10.50b.632.270 ‘Trung tim Linh Bam 1.248.839.19313.048.722.021 ‘Trung tim Cong Hoa $96,071,002 12.146.211.254 ‘Trung tim Vinh 1 528.106.1226 7.95).817.826 ‘Trung tm Times City 493.242.558 —_-8.074.297.812 ‘Trung tim NguyEn Chi Thanh 211.627374 _8,624.903.236 Céc trung tém cén lai 116.492.783.505 232.635.422.745 ») Daihgn 1.709.870.000 - (Cée d6i tong khéc 1.709.870.000 : Cong 228.945.879.886 504.089.533.089 (*) Khoan ngudi mua tra tién trade phan anh sé tin thu duge cia hoc sinh sau Khi ky két hop dng nhimg chia ding théi han hoc. 15. Thué va cic khoan phai np Nha murée Don vi tinh: VND Khoan myc 01/01/2020 86 phai nop 86 a thyc nop 31/12/2020 trong nim trong nim Phai nop ‘Thué GTGT 460.884.695 $.697.5T1.119 3.521.964.863 2.636.490.951 Thué thu nh§p doenh nghigp _31.368.307.04327.127.471.519 —_28.026,040.595 _30.469.737.967 Thué thu nhgp cé nhdn 29.750.135.961 85.441.131.20131.461.300.451 —_83.729.966.711 Cc loai thué khée - 468,252.41 466.608.134 644.277 Phi, 1g phi va céc khodn phai«1.157.311.755 2.756.338.989 —1.014.375.704 —_-2.899.275.040 Cong (62.736.639.454 121.490.765.239 _64.490.289.747 _ 119.737.114.946 8) Phdi thu ‘Thué GTGT 23,831.65 23.831.665 - “ Céc Logi thué khéc 500.000 500.000 1.000.000 000.000 Cong 24,331,668 24,331,665 1.000.000 000.000 35CONG TY CO PHAN DAU TU APAX HOLDINGS: BAO CAO TAI CHINH HOP NHAT ‘Dia chi: Ting 4, toa thap A, toa nha Sky City Tower, Cho niim tai chinh két thiie ngay 31/12/2020 6 88 Lang He, quén Déng Da, Ha Noi Miu s6 B 09|- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cie thuyés minh nay la mot bg phn hap think v8 edn huge doe dé tht ai bdo cdot chink hop nhdt kim theo) 16. Chi phi phai tra 31/12/2020 01/01/2020 ND Negdn hen ‘rich trade chi phf thi cOng n6i that cdc trung tim (1) 15.739.136.636_16.77.186.517 Trich tnrée chi phi ghi danh hoe sinh (2) 35.680.439.720 _23.286.250.000 Trich trade chi phi long, thuéng 9.200.024.868 —_16.50#.192.809 Trich truée chi phi nhugng quyén - 6.975.000.000 Trich trade chi phi thué dja diém kinh doanh 4.741386.463——2.754.509.144 Trich tnrde chi phi Iai vay 130,524,789 130.718.490 S Lai tri phiéu 3.584.452.0585 Trich trade chi phi tai sin ed dinh phai tra (1) 44.841,605.498 Trich trade chi phi khée 21.012.535.966 Cong 134.930.105.95: (1) La gié tr ti sin ghi nhén hoan thanh dura vio sir dung tam ting tai cdc trung tim. (2) Khoan trich truée thé hign gid tri tién ban quyén phai tr cho nha cung cdp theo diéu khodn cla hop ddng va 6 Iugng hoc sinh da tham gia hoe trong nim 17, Doanh thu chua thye hign 31/12/2020 01/01/2020 ee UN nD @ Nein han 304.207.007.953 321.28}.361.036 Tién hgc phi thu truée 304.207.007.953 321.281.361.036 +) Daihan 3S.227.477141 — 41.585.182.983 Tidn hge phi thu trrée 35.227.477.141 __41.585.182.983 Cong 339.434.485.094 362.866.544.019 18, Phai tra khie 31/12/2020 01/01/2020 pe INL Netn han ‘$3.120116.913 130.988.195.092 Kinh phi cng doin, BHXH, BHYT, BHTN 55.213.935.296 _6,005.373.167 Nhén ky qu, ky ouge ngin han 128.000.000 536.000.000 (Cée khodn phai tra, phai ngp knéc 27.778.181.617 124.446.821.925 Céng ty cé phn Anh ngit Apax Academy (1) 5.497.743.959 5.146,836.836 Céng ty cd phéin Anh ngit Apax Speedy (1) 1,062.494.457 1 apo 030 Chungdahm Learning, Inc (2) 5.877.107.5590 5.877.107.550 Neguyén Ngoc Tniy (2) = 99.664.772.250 Cée di neomg Khée 15,340835.651 _12.564.164.259 Cong 83.120.116.913 092 (1) Khoan phai tré do thu h9 tién hang héa ban cho céc Cong ty cing Tap doan (2) La khoan cé tic cn phai tra cho cé dong 36= : 000'000'01 000'000°01 E v8N GW TL UBL Pe 000'000'00S'rZ ——«ODD'ODO'VOS'rZ © EBSOET6OR'I —EBSUEONFI —OO0'DOS'IST oon 00s IS6 (5) wey, fa, Buona, eg (000'000°000'r (000'000°000'r o00'000';000%% =~ 2 F UDA TPH MLL URANN eg 000°000'000'T 000°000°000"I 000°000'000'I « . a ot yuiq oT Sug = : 000°000°0S1 000°000°0s1 000'0000sT (p) pueinpg m nea do 4 Bu9D 00'000°0s1 000'000°0s1 F non-A oAp ov1D wep diet dD A BugD (2) weaX quOULL TUBGU ID - WEN 8A, OOO'ERSOLHLEZ ——OOD'ERSOL'LLZ —ITE'LEGPILZEL —99ETIOULSELS SP'ESI'TEV'SOY —S¥TEST'TLETS9Y PEN HHA BAM NEG GOW, Huey UE, ( porowrey (000'000"000'9 (000'000'000'9 000°000°00071 —-000'000'000'21 0000000009 (000°000"000'9 Prepuris AL HNL Suey wx 000°000°008'7. 000°000°008"2 7 = 000°000°008'7 000'000'008"2 (1) pudpms upyd 95 41 Ba99, OO9ERSILL'SIE —OOIEBSOLL'SIE —FOKLIOF9I'VDL —OPSEFDURIZES —SP'OST'EEL9RE —SPCOST'EEL98F iy upSu koa (ro SLY TESOIOLEE —SLY'TESOTG'LOC —TIL'GTO'BOS'ITS —_TRS'O9S'SEN'SIO'T SHETLYTRE'SOD —-—SPETLY’ZRR'SO9 uy ups (e bien Bae ‘Suga HPI 99 9S in my Bug Sugu vit 99 9s fn v9 ozoz/t0r10 ‘Si Buoay, ozozewte la ung ACATOL usu re onup Au ys kA “GT (Coos wey sp dy ays 101 092 0949 108 1oYs Supp 90p 20np p> mA yumys dy Yd 0g 10m vy Kem ua rpKnyp 279) NHUNG - 60 95 NY (004) G21) LYHN 40H HNJHO TY.L OY OYA HNIW LIANHL NVA Coc0e/e1/ Seu nun iy ay 109 we 4) LYHN dOH HNJHD TY. 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OY OY HNDN LIANHL NYS NHING - 60 €1 98 "EW 10N FH “8a Sugg ub “ey BupT gg 9s OZOz/e 1/1 MOB amy YY VN EE OH Yuamoy, fg AAs wa wONY dem BON pup, YO wl LYHN dH HNJHO IY OY9 Oya SONIQTOH XVaV AL NYG NYHA 9D ALONQDCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINE HQP NHAT ia chi: Ting 4, tba thép A, toa nha Sky City Tower, (Cho ndim tai chinh két thie ngay 41/12/2020 86 88 Lang He, quan Ding Da, Ha Noi Miu sé B 09/- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Céethayét minh nay li mbt b6 phn hop than va cain deg doc ding thot vé1 bdo cdo 1 chink hop nde km theo) Vay ngdn han (1) Khoan vay Céng ty Cé phan Studynet theo Hop ddng cho vay tién sé 020/HDV-CN/2015/Apax ngay 15/¢ ‘Gi lai suat 0%, thai han vay dén ngay 15/10/2018. Tai thai diém 31/12/2020, Cong ty Cé phan Studynet hoat dng, do a6 Cong ty chua tién hanh tit todn khodn vay nay. (2) Khoan vay Ngan hing TNHH MTV Standard Chartered theo Thu cdp tin dung (Han mite khong 01/2015, 3 dimg KB) 56 BFL/112019-780 ngay 07/11/2019, han mite tin dung duge chi dinh cho Cong ty 1 6.000.000.000 dang (Séu ty déng), lai sudt bién d6 t6i thiéu 3%/ndm oGng véi chi phi vén cia Ngan hang, thoi hgn t6i da mdi khoi thang, Myc dich 48 ti try vén Iu dng theo nhur yéu edu kinh doanh binh thudmg cia bén Vay (t Iuong, mua ban quyén, thiét bj, chi phi hogt déng cdc dich vy lin quan). Tai sin dam bao la Hop dé ‘tién giri cia Céng ty tai Ngan hang, Bao lanh cé nhan clia 6ng Nguyén Manh Pha va ba Nguyén Thj Ht @) oka vay ngin han Ngin hang TMCP Bau ty va Phét trién Viét Nam - Chi nhdnh Thanh Xuan the dong: Khoan vay Ngan hang TMCP Dau tr va Phat trién Vigt Nam - Chi nhénh Thanh Xuan theo Hop ding ‘han mite s6 01/2019/8674692/HDTD ngay 05/07/2019, Thai han cép tin dung la 12 théng ké tir nga <éng. Han mife tin dung 250.000.000.000 déng (Hai trim nim muoi ty dong) voi lai suat theo ché a6 1a Nolin hang trong timg théi ky. Mye dich mé LIC. Tai sin dam bao la bat déng san va hgp ding ti Ngge Thay; Hop dong tién giti 06 ky han 6 thing cia Céng ty tai BIDV Thanh Xuan. Phy luc hy 01.1/2019/8674692/PLHBTD ngay 22/01/2020 vé vige nang cdp han mee tin dyng thuéng 250.000.000.000 déng lén 325.000.000.000 ding ké tir ngay ky phy luc nay. Hop déng tin dyng sé 01/2019/9930077/HBTD ngay 30/09/2019 va Phu lyc hgp di 01/2019/9930077/HDTD.1 ngay 14/01/2020 véi ngan hang TMCP Dau tu va Phat trién Vigt Nam - Xuan, Han mic tin dung 1a 50 ty déng, thoi gian cp han mite dén ngay 31/08/2020. Lai suit va tho} sung von hu dng phye vy sin xuét kinh doanh, béo lanh thanh toan, agi ciia ba Nguyn Thi Thu Huong va aera vay li 6 tod chm of ig Lien, cic hop duge quy dinh cy thé theo timg lin gidi ngan. Myc dich cla khodn vay 1a bé sung vén hru dng, bao |lanh, mar Lc. ‘Hop ding tin dung s6 01/2020/9930077/HDTD ngay 08/09/2020 voi ngan hang TMCP Diu tu va Phat trién Viet han mite 14 12 thang ké tir nga ngfin. Mue dich cia khodn vay ‘Nam - CN Thanh Xuan. Han mite tin dung 1a 100 ty déng, thoi han cdi dang. Lai sudt va théi han vay duge quy dinh cy thé theo timg lan gi vén hu dng phyc vy ké hogch kinh doanh nam 2020-2021. (4) Hop ding vay s6 02/2020/HDV/FIR-ED ngay 01/11/2020 véi s6 tién vay 150.000,000 déng, thei han thang, Idi suat 8,5%, myc dich vay la bé sung nguén vén hru dng phyc vu hoat dong dau tr kinh doank vay khdng ¢6 tai sin dim bio, Khoan vay theo Hop déng vay tién s6 11.06/2020/HBVT/TTTAM-APAX HOLDINGS ngay 11/6/20; APAXHOLDINGS ngiy 11/12/2019 va lai vay theo Bién ban théa thuan ky ngdy 11/6/2020, myc di phye vu hoat dng diu tw kinh doanh, tai sin dim béo cho khodn vay la tin chép, thi hen vay 185 th 11/6/2020 dén ngay 11/11/2020 véi Iai suét 18 12%. titn cho vay lé 9.982.254.932 ding bao gdm du ng géc vay cia hyp ding s6 11.12/2019 tAM- ; vi Vay dai han (©) Khoan vay theo Hop déng vay s6 01/2020. HDVT/THIENVIET-IGARTERN ngay 18/08/2020 véi Cong ty Cé gain thy 8, phan KY thugt Cong nghé Thién Viet. $6 tidn vay 1a 1 ty ding, thoi han vay 1a 2 nm ké tir ngay gi 39 yj Hop dé sung 10 vay 12 Khoan 10 v6i sb in ngay ty C6 é iS) ‘|| SEBS SSSR ER EES BRS RERBHERBBRBRBRHEE RBBB ee CONG TY CO PHAN DAU TU APAX HOLDINGS: BAO CAO TAI CHINH HYP NHAT ia chi: Tang 4, t8a thép A, tod nha Sky City Tower, Cho nim tat chinh bls thc ngay 3 86 88 Lang Ha, quén Déng Da, Ha Noi ‘Miu sé B09) BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cac tyét minh nay lb m6t B6 phn hop thinh va edn uae doe dng thoi voi bdo cdo ti chink hop nh kim theo) (7) Khoan vay Ngan hing TMCP Tién Phong theo Hop ding cho vay s6 62/2016/HDTD/THNC/01 ngay 14) 1112/2020 DN/N 11/2016. ‘Thoi han vay 14 60 théng, Lai sudt tx ngay nhan ng dén ngdy 15/11/2017 1a 7,9%/ndm; thai gian tigp|theo dén ngay 15/11/2021 1a lai sudt duge diéu chinh djnh ky 3 thing/ln bing lai suat co s0 3 thang danh cho: doanh nghigp cia TP Bank tai théi diém diéu chinh cong bién d6 3,15%/ndm. Myc dich sit dung vn xe616. (8) Khoan vay Ngn hing TNHH Standard Chartered theo céc Thu cdp tin dung trung va dai han sd HNMT; BFL/12-HN/MT; BFL/13-HN/MT va BFL/14-HN/MT ngay 21/12/2017. Thdi han vay 1 60 th ngiy rit von. Mye dich vay dé mua ban quyén, gidy phép, chuong trinh hoc tir Cong ty Chungdahm Lai suat bang chi phi vén (%6/ndm) cla ngén hang tri bién 4 0%inam hode lai suat dc bigt duge quy di théng béo nit vén va gidy chimg nh4n ng trong ngay rit vén. Tai san thé chap cho cdc khoan vay gb dt va tai san trén dit tai thanh phd Ha Noi mang tén éng Nguyén Nege Thay va ba Lé Thi Thanh Hién, (9) Khoan vay dai han Ngan hang TMCP Dau tw va Phat triéa Vigt Nam - Chi nhénh Thanh Xuan theo cde Hop ding tin dung hgn mite s5 02/2017/8674692/HBTD ngay 29/09/2017. Thi han vay la 60 thang ki du tién gidi ngn. Han mirc tin dung la 150.000.000.000 dng (M6t trim nam muci ty déng) voi Iai s 1a lai sudt cho vay tha ndi digu chinh 3 thang/lin; trong 46, Iai swat tir thoi diém gidi ngin dau tién 31/12/2017 la 10,4%/niim va Iai sudt cdc ky tiép theo dugc tinh bing Iai suat tién giri tiét kigm 24 théng| cong bé cOng bién 46 3,5%indim. Muc dich 48 cho vay, bao Hanh thanh tofn, mé L/C dé thanh toén ¢ phi thye hign Dy én "Diu tu méi 50 trung tam day tiéng Anh theo chudn cia APAX" do Céng ty Cé ngit Apax lam chit du tu. Tai sin dim bao la toan 6 ti san hinh thanh tir von vay va von ty ¢6 cla D dng sin va 25 trigu cd phin IBC thude sé hiru cia Céng ty Cé phn Tap doan Egroup. Hop dng tin dung han mite s6 02/2019/8674692/HDTD ngay 30/09/2019. Thi han vay 48 thang ké ti suit 6p dung la li sudtcho vay thi néi diéu chinh 6 thing/lin; trong 46, li sut ti thoi éiém gid ny én ngay 31/03/2020 1a 9,5%/ndm va lai sudt cdc ky tiép theo duge tinh bing Idi suat tién gir tiét kig do BIDV cing bé cng bién dé 3,5%/nim. Muc dich 48 cho vay, bio linh thanh ton, mé L/C 4é thanl chi phi thuc hién dy 4n "Diu tu méi 45 trung tm day tiéng anh theo tiéu chuin APAX" do Céng ty Cé tién gidi ngin. Han mute tin dung 1 149.500.000.000 ding (MOt trim bon chin ty ném trim trigu on ‘voi Iai iop ding: tingly ap dung tén ngiy \do BIDV cde chi han Anh 4n, bat ingay dau dau tign 24 thing toin cde han Anh ngit Apax lam chi dau br, Tai sin dam bio la todn b6 tai sin hinh thinh sau dau tu cia dy én 45 ey tam, thé chun; chap bé sung quyén hai thc kinh doanh céc trung tim anh ngit do BIDV tai try von, dim bao trigu c6 phn IBC cia Céng ty Cé phin Dau tr Apax Holdings hign dang duge cim c6 cho dy én 50 nim 2017. bing 10 frung tm Hop déng tin dung s6 02/2019/9930077/HDTD ngay 30/09/2019 véi ngin hang TMCP Diu ty va Phat frién Vigt ‘Nam - CN Thanh Xuén, sé tién vay 1a 47 ty ddng. Thoi gian vay 1a 60 thang. Lai suat cho vay trong han| 1@i sudt cho vay tha néi diéu chinh 06 thang/ én, Iai sudt ap dung tir ngay gidi ng&in dau tién dén ngay 3 18 9,5% lnm, lai sudt céc ngay tiép theo duge tinh biing 14i suét tiét kigm tra Iai sau ky han 24 thang hang cOng 3,5%/nim. Myc dich cia khogn vay 1a thyc hién dy 4n dau nr mé méi 08 truong mim non GARTEN. 40 Ap dung /03/2020 “ia Ngdn STEAMe iCONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT ia chi: Tang 4, toa thép A, tod nha Sky City Tower, (Cho nai tai chink két thie mgd 31/12/2020 6 88 Lang Ha, quan Ding Da, Ha Noi ‘Miu sé B 09|- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tidp theo) (Céc thé minh nay la mt bp phan hop than v8 cn deze doe ding tht vi bdo co ti chinh hop nhdt kim theo) Tai sin dim bdo cia cic Hop dong tin dung sé 01/2019/9930077/HDTD ngay 30/09/201! 9; sb 01/2020/9930077/HDTD ngay 08/09/2020 va s6 02/2019/9930077/HDTD ngay 30/09/2019 1a (1) Gigy ching nhan quyén sit dung dat tha dét tai nén H23 Khu tai diah cu 17,3 ha phudmg An Phi, quin 2, TP H chi Minh theo Hop ding thé chip Bat ding sin s6 03/2019/9930077/HBTC ngay 03/10/2019; (2) Quyén sé hiu chung cu 6 dia chi © dat CT2, Khu 46 thj méi My Dinh - Mé Tri, phudng My Dinh 1, quan Nam can ho Liém, HWNGi theo Hop ding thé chp Bat dng san s6 07/2019/9930077/HDTC ngay 15/01/2020; (3) Quyén sir dung ‘Tit liém, TP Ha Néi theo Hgp dang thé chép Bat d6ng sin s6 06/2019/9930077/HDTC ngay 05/1: at va quyén sé hitu nha & dja chi B6-0SA, khu chitc ning d6 thj Thanh phé Xanh, phuéng Clu oso 1.000.000 C8 phiéu cia Ong Nguyén Manh Phit va Ba Nguyén Thi Huong Lién sé hitu tai Cong ty C in Nam_ 1019; (4) Dau tr Apax Holdings theo Hop ding thé chap cé phiéu niém yét sé 05/2019/993077/HDCC ngay 23/10/3019; (5) 4.000.000 Cé phiéu cla Céng ty CP Tép doin Gido duc Egroup sé hitu tai Céng ty CP Dau tu Apax theo Hop dng thé chip cé phiéu niém yét s6 04/2019/993077/HBCC ngay 23/10/2019; (6) Quyén sé hi chung ew sé A2315, toa A-Chung ex Imperia Garden, Khéi nha A, Té hop van phdng nha & cao cp két ‘vy thuong mei HBI, s6 203 Nguyén Huy Twéng, phuéng Thanh Xudn Trung, quin Thanh Xuan, tha NOi; (7) Quyén sé hitu cn hé chung cu tai dia chi cn hé trung cr sé A3510, Khu nha & cao cdp Vi ‘Thang Long NO1, phudng Trung Héa, quén Cau Gidy, Ha Néi theo hgp déng thé chép bat dng $ai 18/12/2020. (10) Theo Bién bin hop HDQT sé 1409/2020/BB-HDQT ngay 14/09/2020, Nghi quyét héi dng quan tri sé 1709/2020/NQ-HDQT ngay 17/09/2020 phé duyét phuong én phat hinh tréi phiéu rigng le, Téng gi tri tréi phiéu phat hanh 300 tréi phiéu; Ngay phdt hanh ngdy 01/10/2020 va ngiy két thic dot phat ha 21/12/2020. Day la logi trai phiéu ky han 3 nm, tra 14i 6 thang/lén véi lai sudt o8 dinh 12,5%/ndm. inh, trai cha duge quyén yéu clu Apax Holdings mua lai téi da 50% trai phiéu sau 12 thang va 10 thing ké tir ngay phat hinh. Khi 46, tréi phiéu s& duoc huong lai sudt c6 dink tung img 1a 10,5% 11,5%/naim. Nguge Iai, trong diéu kién Apax Holdings c6 nhu clu mua lai tréi phic én duéi 36 thang thi Iai sudt sé 14 12,5% véi ti da 100% tdng sé luong trai phiéu ma tréi chi sé hin diém dé nghj mua Iai ~ Lai sudt doanh nghta va ky han tra Iai: + Lai suat danh nghifa bing VND: Trai phiéu c6 Iai sudt 0 dinh + Ky han tra lai: Tién 18% Trai phiéu duge tra sau, dinh ky 6 thang mot lan. trude han ké tir 24 thing MGi trai phiéu s& duuge tinh Iai ké ti va bao gdm ngay phit hanh hoe ngay t6 chire phat hanh thyc t8 nhan s6 tién dat mua déi voi tr4i phiéu 46, tiy ngay nao dén sau cho dén, nhung khéng bao gém ngay thanh toan/hodn tra géc ‘trai phiéu. ~ Lai suat phat hanh thyc t8: Trai phiéu cd 18 cé dinh 12,5%/nam. - Hink thite dm bio khodn vay: Dai ly quan lf tai sin dim bio: Céng ty CP Chimg khodn An Binh, - Hinh Thite dam bao: Trai phiéu duge dim bao bang tai san. ~ Tai sin bao dam: Nghia vu thanh todn ng géc, lai Trai phiéu , lai cham tra Trdi phiéu va cdc nghfa vy tanh ton khic eta t6 chite phat hinh 46i voi va lién quan dén trdi phiéu duge dam bao bang tai san trong tmg véi 125% ‘Téng gid trj Trai phiéu lwu hanh theo ménh gid. Tir ngay phat hanh cho dén ngay béo céo két qua phat nb, tai san bao dim la 7.500.000 cé phiin Céng ty CP Anh ngit Apax thuge ss hitu cia Té chite phat hanh va cdc gi ich phat sinh tir/e6 lién quan dén s6 cé phiéu nay ké tir ngay thé chp. S6 hong cd phin thé chip ban dau cé thé duge diéu chinh tuy nhién phai dim béo ting gid tri cé phin thé chp ban dau sau khi két thie dgt phat hanh kkhéng thip hon 125% Téng gia tri Trai phiéu lu hanh theo ménh gid. 41(CONG TY CO PHAN DAU TU APAX HOLDINGS ja chi: Tang 4, tba thip A, tod nha Sky City Tower, 86 88 Ling Ha, quin Déng Da, Ha Noi Miu s6 B09 BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cée thuyét minh nay li mét b6 phn hop thank va cén deg doe déng thoi vbi bdo edo tai chinh hop nhtkém theo) (11) Ngay 21/06/2018, Céng ty 48 hoan tdt vige phat anh tréi phiéu chuyén d6i rigng 1é lan 1 voi gid tri 207) tdi phiéu c6 ky han 5 nam va lai sudt phat hanh $9%/ndm theo Nghi quyét Dai hoi dng cb d6ng thu 01/2018/NQ-DHBCD ngay 09/04/2018. Trai phiéu o6 thé duge chuyén déi thanh od phan phé thong cia} vige thyc hién quyén chuyén d4i sé thude vé tri chi. Trai chi c6 quyén thy hign chuyén 46i hoc khor 448i m@t phn hofe toan b6 khéi Iugng trai phiéu dang nim git. Tai thoi diém chuyén BAO CAO TAI CHINE HP NHAT Cho nim ti chink kt thie mgd 31/12/2020 DN/HN ty VND nién sb ong ty, chuyén trai phiéu thinh 06 phan, Céng ty s® thyc hign phat hinh cd phin cho 6 trai phigu duge chuyén d8i va sé ting vén digu Ig thong img ‘v6i s6 06 phan durge phat hanh, Phuong thie tinh gié chuyén di nhur sau: gid thye hign chu Khéng cao hon gid tham khao va khéng thép hon gid diéu chinh: * Gid tham khéo: gié binh quén cia: | thing giao dich + | tun giao dich + 1 ngay giao dich (duge xac dj bing van ban) chia cho 3; + Gia diéu chinh: 70% ctta gid tham khao; in di s€ duge xac dinh theo céng thife squ nung inh trade Dai hoi ding c8 dong dy quyén cho Hoi ding quan tr} quyét dink mite gié chuyén déi cu thé tai thoi diém chuyén ‘43i theo tiéu chi gid tham khdo va gid diéu chinh nhu da néu trén. Do tréi phiéu phat hanh khng xéc dinh duge s6 Iugng ¢é phiéu tai thoi diém phat hinh ma phy thude vi trong ca oé phiéu tai ngay déo han nén durgc Céng ty trinh bay 1a trai phiéu thudng. Téng sé tién thu duge tir dot phat hanh trai phiéu chuyén d4i s® duge sir dung nhur sau: + Gidi ngan 6 tién 188.785.840.000 VND dé mua 18.878.584 cd phiéu Apax English, ning tng sb Céng ty sé hitu tai Apax English [én 42.169.384 c6 pl + Bd sung nguén vén hru déng cho cdc hogt déng cia Céng ty C5 phin Dau tw Apax Holdings} 18.214.160.000 VND. Chi phi phét hanh tréi phiéu 18 2.170,000,000 VND, chi phi nay duge phan bd déu vao chi phi hing nist han 05 nam. ‘Theo Nghi quyét Dai héi ding cé dong thwong nién sé 01/2018/NQ-DHDCD ngiy 09 théng 04 nim 2 qua phuong én Phit hanh tréi phiéu chuyén 46i rigng Ié nim 2018; Nghi quyét Bai hoi dng cé déng bf lin thir I nim 2019 s6 0609/2019/NQ-DHBCD ngay 06 thing 09 nm 2019 thong qua -vige thay d6i cécl chuyén di trai phiéu chuyén d6i; Nehi quyét s6 210/2019/QD-HDQT ngay 02 thang 10 nim 2019 ve duyét chuyén di trai phiéu chuyén di sang 8 phiéu cho tréi chi, da thong qua phuong an chuyén 46i| chuyén d6i sang cé phiéu cho trai chi nhy sau: ‘Téng khéi long tréi phiéu da chuyén déi: 103 tréi phidu ‘Téng gid trj tréi phiéu 4a chuyén d6i 103.000.000.000 ding (theo ménh gid) ‘Ty le chuyén doi: 1: 49.835,54 (M6t trai phiéu duge chuyén di thanh 0 gid thi (c8 phiéu 86 tin: voi thai 18 thong it thuimg tinh Gid 9.835,54 cd phiéu). Nguyén thc lam tron s6 c6 phiéu duge chuyén d6i: theo nguyén tie lam tron xuéng. Cé phiéu lé phat si tron xudng sé bj hiy. Neay chuyéa adi: 02/10/2019 ‘Ngay chét danh sich tréi cha 48 chuyén di: 27/09/2019 ‘gay chét danh sch dé tra ai trai phiu (gin nhdt 11/09/2019 86 hugng o8 phiéu da duge chuyén d6i: 5.133.059 08 phiéu Chuyén di 103 tri phiéu (gid tri tréi phiéu 1a 103 ty dng) thanh 5.133.059 c6 phiéu véi gié chuyén VND. Tai ngay 11/10/2019, Cong ty 4a durge ‘Uy ban Chimg khodn Nha nude chap thudn két qua chu; phigu chuyén déi riéng 1é thanh cé phiéu theo vin ban sé 6152/UBCK-QLCB, 42 nh do lim 81 20.066 fn d6i traiCONG TY CO PHAN DAU TU’ APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT Dia chi: Ting 4, ta thap A, toa nha Sky City Tower, (Cho maim ta chink kit thie ngay 41/12/2020 86 88 Lang Ha, quén Ding Da, Ha Noi Mau sé B 09|- DN/HN BAN THUYET MINH BAO CAO TAI CHiNH HQP NHAT (iiép sheo) (Ciicthuyés minh nay la m6t b6 phén hop thanh va edn duege doc dng thoi véi bdo cdo tat chink hop nat kim theo) 20. Vén chi sé hiru a) Bang déi chiéu bién ding cia vin chit sit hitu Bon vi fee VND Khoan mye Von gép Thing dw Loi nhugn Cong cia chit sé hiru vin cé phin sau thud chua phan phéi 'S6 du ngay 01/01/2019 {688.800.000.000 90.074,070.000 160.746.889.661 939.624.959.661 Ting vén nim truée 127.097.350.000 (24.097.350.000) = 103,00).000.000 Lai trong nim truée - - 39.484,712.344 — 39.484.712.344 Phan phéi Igi nun - = (61.992,000.000) _ (61.92,000.000) Giém do thay 46 ty 18 56 - = (262.996.533.766) (262.996.533.766) bow S6 dw ngay 31/12/2019 815.897.350.000 65.976.720.000 (124.756.931.761) 757.117.138.239 Lai trong nfm = = 61.138.416.669 _61.138.416.669 Tang Khéc (*) : = 65,976.720.000 _65.976.720.000 Gidm khéc (*) = (65.976.720.000) = (65.976.720.000) S6 dw ngay 31/12/2020 815.897.350.000 - 2.358.204.908 818.255.554.908 (*) La khoan Céng ty sit dung thing du vn cd phiin dé bi dip Igi nhugn trong ky 4) Chi tiét von dau te cia chi: sé hiew 31/12/2020 01/01/2020 ND VND Céng ty Cé phan Tép don giéo dyc Egroup 502.829.990.000 543.899.990.000 Cée di trong khée 313.067.360.000 271.997.360.000 Cong 815.897.350.000 __ 815.899.380.000 ©) Clie giao dich vé vin véi cdc chit sé hieu va phan phéi cé tice, chia Igi nhugin ‘Num 2020 ‘im 2019 ND ND ‘Vén du tu cita chi sé hitu ‘Vén gop dau ky 815.897.350.000 688.800.000.000 Vn gop tang trong ky = 127.097.350.000 Vén g6p gidm trong ky - - Vén gop cudi ky 815.897.350.000 815.897.350.000 Cé tite, Igi nhugin 44 chia = 61,992.000.000 8CONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINH HOP NHAT Dia chi: Ting 4, toa thip A, tod nha Sky City Tower, (Cho nim ti chink kde tic nga 31/12/2020 6 88 Lang Ha, quan Bing Da, Ha Noi Miu s6 B 09- DN/HIN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Cie thuyét mink nay la mot 86 phan hop thanh vi cin depe dpe ding thai véi bo cdo tai chink hyp mht kém theo) @ Co phiéu 31/12/2020 01/01/2020 Ci phiéa é phiéu 81.589.735 8.589.735 S6 lugng od phiéu ban ra céng ching 81.589.735 81.589.735 Cé phiéu phd thong 81.589.735 81,589,735 'S6 lugng cé phiéu dang lua hanh 81.589.735 81.589.735 C6 phiéu phé thong 81,589.735 84,589.735 C6 phiéu wu dai - - Ménh gid c6 phiéu dang lu hinh: 10.000 ding/Cé phiéu Théng tin bé sung cho cde khoan mye trinh bay trong Bao céo két qui hoat dng kinh doanh Hyp nhat 1, Téng doanh thu ban hang va cung efp dich vy ‘Nam 2020 fim 2019 YND VND a) Doanh thu Doanh thu ban hing héa 444.039.311.347 834,735.251 Doanh thu cung cdp dich vu 1,892.941.132.554 _1,671.299.533.454 Doanh thu chuong trinh gidng day da bn 14.209.090.909 - Cong 1951189534810 1,672.15: b) Doanh thu déi véi cde bén lin quan: Chi tiét trinh bay tai thuyét minh s6 VIIL2 2. Gid von hang bin Nam 2020 ‘Nam 2019 VND ND Gia vén bén hang héa 42.166.285.949 579.558.261 Gi vin cung cdp dich vu 1.179.903.458.817 895.233.494.855, Gié vin chuong trinh ging dey 48 bin 6.325.063.489 : Cong 1.228.394.808.255 895.814.053.116 3. Doanh thu hogt dng thi chink ‘Nam 2020 Nam 2019 ND VND Lai tién gi ngin hang, Iai cho vay 4.900.818.161 11,709.955.630 ‘Lai khoan dit coc cho 6ng Nguyén Ngoc Thiy 45,729.941.560 - Lai bén céc khoan ddu ne 457.037.775.530 19.739,154.203, C6 tite, Igi nhuan duge chia - 36,000.000 Lai ban hang tra chim, chiét khdu thanh toin - 4.475,583.806 Doanh thu hoet dng tai chinh khdc 778.957.158 25,891.649 Cong 108.447.492.409 35.986,585.288CONG TY CO PHAN DAU TU APAX HOLDINGS Dia chi: Ting 4, ta thap A, tod nha Sky City Tower, 36 88 Ling He, quin Déng Da, Ha NOi BAO CAO TAI CHINH HOP NHAT ‘Cho nam tai chink két thie ngay 31/12/2020 BAN THUYET MINH BAO CAO TAI CHINH HQP NHAT (tiép theo) (Cé dayét minh nay a mot b6 phan hop thanh va cin dhe doe ding thé véi bio céo tai chink hop nhdtkem theo) 4. Chi phi tai chinh, Chi phi lai vay Chiét khéu thanh toén, ii bin hang tra chim Lé chénh léch ty gid danh gid lei cudi nam hénh Iéch ty gi phat sinh trong nim Lé ban khodn dau tu Chi phi phat hanh tradi phiéu Chi phf ti chinh kha Cong ” Thu nhgp khée ‘Thu vé hop tée ban sich ‘Xudt phan ban quyén sich ‘Thu nhp tir hgp tac kinh doanh Thu nh§p khéc Cong 6. Chi phi khée Chi vé hop téc ban sich Chi phi sat nip trung tim Chi phi hgp tac kinh doanh Tign phet thué va lai cham n6p bao hiém Thanh Ij, nhugng bin TSCD Khoan tién d&t coe khéng thu héi due Chi phi khéc Cong Chi phi ban hang va Chi phi quan ly doanh nghiép Clic khoan chi phi ban hang phat sink trong nam Chi phi nhén vién ban hing Chi phi vat ligu bao bi Chi phi dung cy 44 ding Chi phi khdu hao TSCD. Chi phi dich vu mua ngoai Chi phi bang tién khac 45 Miu sé B 09- DN/HN ‘Naim 2020 Nam 2019 ND ND 63.486.786.855 440.507.409.217 - 996.849 398,024,600 - 414,378,087 832.335.7530 180,000.000 4,350.375.027 229,900.160 - 405.809.688 1.189.261.144 (65.114,899.390 446.977.377.987 Naim 2020 Nam 2019 ND ND 577,645.71 5.460.752.429 s 1.033.897.652 1,820.534.915 APATLN2 909.417.534 2.753.788.097 3.307.597.620 9.96§.609.890 ‘Naim 2020 jim 2019 519.880.653 4,859.126.669 - 5.359,861.949 : 520.202.016 698.801.953 - 5,488,866.122 - 2.182,097.720 - 1.112,197.244 3,863.641.342 110.001.843.692 14,602.831.976 ‘Nam 2020 fim 2019 ND ND. 481.303.467.026 475.413.056.915 375.441.054.873 363.233.370.087 190.172.544 979.250 217.312.191.063 203.757.411 176.882.118 843.077.312 68,823.833.643 98.42 9,359.332.785 12.706 706.085 166.770 y 5 ¢CONG Ty CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINE Hi’P NHAT Dia chi: Ting 4, toa thip A, tod nha Sky City Tower, Cho im tai chinh két thie mgay 31/12/2020 86 88 Lang Ha, quén Déng Da, Ha Noi ‘Miu sé B 09|- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Ci thuyét minh nay la mot b6 phn hop thanh va cin dage doc ding thoi véi bio cdo thi chink hop mht kim theo) 5) Cac khoan chi phi quan li doanh nghigp phat sinh trong 180.913.627.134 180.488.012.510 i nam t Chi phi nhan vién quan ly 91.392.707.460, 66.475.540.004 3 Chi phi 43 ding vin phong 10.528.174.458 1.579.682.477 ‘ Chi phi khdu hao TSCD 2.586.137.735 1.607.210.211 ik ‘Thué, phi, 1é phi 98,876,830 571.340.397 7 Chi phi dy phong - 2.000.000.000 3 Chi phi dich vy mua ngoai 14,062.307.002 44.32].851.860 Li thé thuong mai phan 57.440.016.444 57.440.016.444 (Chi phi bang titn khée 4.770.884.679 6492.371.117 ©) Cie khoan ghi gidm chi phi quan bi doanh nghiép (2.000.000.000) : Hoan nhgp du phong (2.000.000.000) - = Ting cong 660.217.094.160 655.908.069.025 8. Chi phi san xudt, kinh doanh theo yéu t6 Nim 2020 Nam 2019 YND VND Chi phi nguyén tigu, vat ligu 85.043.634.433 16.445.198.197 Chi phi nban cong 901.254.427.328 798.655.866.204 Chi phi khdu hao ti sin 6 ¢jnh 182.907.110.229 131.427.183.063 Chi phi dich vu mua ngoai 537.235.558.612 579.962.983.591 Chi phi bing tién khac 161.781.983.422 22,645.333.225 Cong 1,868.222.714.024 _1.549.136.564.280 9. Chi phi thué thu nh§p doanh nghigp hign hanh ‘Nam 2020 Nam 2019 VND ND Chi phi thué thu nhap doanh nghigp tinh trén thu nhgp ném 27.127.411.519 32.158.687.249 chju thué hign hanh Digu chinh chi phi thué thu nhap doanh nghigp cita ede nim - - ‘trurde vao chi phi thué thu nhap hign han nm nay ‘Téng chi phi thué thu nh4p doanh nghigp hign hanh 27,127.471.519 132.158.687.249 10. Lai/(6) co ban trén cé phiéu Nam 2020 Loi nhuan ké ton sau thué thu nhép doanh nghiép 61.138.416.669 39.484,712.344 (Cac khodn diéu chinh tang hoie gidm Igi nhudn ké todn 48 - : bé cho cd déng sé hitu c6 Cac khodn diéu chinh gidm (*) - « 6CONG TY CO PHAN DAU TU APAX HOLDINGS BAO CAO TAI CHINE NHAT ‘Dia chi: Tang 4, tba thép A, toa nha Sky City Tower, ‘Cho nam tai chinh két thite ngay 31/12/2020 86 88 Lang Ha, quén Déng Da, Ha N6i Miu sé B 09|- DN/HN BAN THUYET MINH BAO CAO TAI CHINH HOP NHAT (tiép theo) (Céc thuyét minh nay ti m6t 86 phan hop thamh va cdin dege doe ding thé vii bo cdo tai chink hyp nt kim theo) ‘Loi nhugin hogc 18 phan bé cho 6 déng sé hitu cé phiéu phd 61.138.416,669 39,484.712.344 thong, Cé phiéu phé thong dang lua hanb binh quan trong ky 81.589.735 74.226.300 Lai/(15) co ban trén cé phiéu 749,34 531,95 (*) Céng ty chua cé dy djnh trich qu? khen thudng phic Igi trén loi nhudn sau thué cho nam tai ¢hinh két thie ngay 31/12/2020. ‘VIL. Théng tin bé sung cho ce khoan myc trinh bay trong Bao céo ltru chuyén tién t@ hgp nhit 1. Cf giao dich khéng bing tién anh hwong dén Béo cdo luu chuyén tién t@ trong twong lai Nam 2020 Nim 2019 (Chuyén tir chi phi xay dung co ban dé dang sang chi phi tré 185.319.902.888 - trade Chuyén tir Tai sin cd dinh sang Hang héa bit dong sin 332.916.531.060 - Chuyén khoan ting trrdc thanh cho vay trong nim 118.300.000.000 - 2. S6 tin di vay thye thu trong nim ‘Nam 2020 ‘im 2019 ND VND Tién thu ti di vay theo khé ude théng thrimg 1.259.735.372.163 914,76}.378.288 Cong 1,259.735.372.163 914.76).378.288 3. Sé tién da thye tra géc vay trong nim Nam 2020 jam 2019 ND ND Tién tré ng géc vay theo khé wéc thong thuéng 813.332.936.813 722.956.907.599 Cong 813.332.936.813 722.956.907.599 VIILNhimng thong tin khie 1. Nhiing sy kign phat sinh sau ngay két thiic ky ké toan Theo Nehi quyét s6 0103/2021/NQ-HDQT ngay 01/03/2021 cia Héi ding quan trj vé vige phé duyé nhigm chirc danh Téng Giém déc cia ba Vi Clim La Huong, nhiém chire danh Téng Giém déc va mién nhigm chic danh Dai Cong ty Cé phan Dau tr Apax Holdings déi véi bi Vi Cm La Huong. Dang thi, Hoi déng quit duyét viée bé nhigm chic danh Téng Gidm déc. Ban Diéu hinh Céng ty khing dinh ring, theo nhén dinh cia Ban Diéu hanh, xét trén cdc khia canh ‘kchong c6 sy kign bat thuong nio xay ra sau ngay khod sé ké todn lam anh hug én tinh hin tai hhogt dng ciia Cong ty cdn thiét phai digu chinh hode trinh bay trén Bao cfo tai chinh hgp nhit che chin ket thie ngay 31/12/2020. 47 don tir dng quin trj da théng qua vie mign ign phan vén gép tai cdc Céng|ty con - tri phé ‘v6i Ong Travis Richard Stewart ké tir ngay 01/03/2021. rong yéu. chinh va nim tai /