AN CUONG ANNUAL REPORTS 2024

ANNUAL REPORT 2024

TOGETHER IN BELIEF, LEADING IN INNOVATION

230

231

Transactions with related parties

Deferred tax

List of related parties that have a controlling relationship with the Group and related parties that have signifi - cant transactions with the Group during the period and as at 31 December 2024 is as follows:

The following comprise the Group’s deferred tax assets recognized by the Group and the movements thereon during the year:

Related parties

Relationship

Consolidated balance sheet Beginning balance VND

Ending balance VND Beginning balance VND Consolidated income statement

Thang Loi Homes Joint Stock Company (“Thang Loi Homes”) NC Vietnam Investment Company Limited (“NC Vietnam Investment”) Whitlam Holding Pte. Ltd. Sumitomo Forestry (Singapore) Ltd. (“Sumitomo Singapore”) Trung Hieu Plywood Company Limited (“Trung Hieu Plywood”) Thao Nghia Thanh One-member Company Limited (“Thao Nghia Thanh”)

Ending balance VND

Associate

Provisions

34,159,740,505

7,630,837,520

26,528,902,985

2,191,880,936

Controlling shareholder

Profit from revenue with invoices issued but not yet qualified to be recognised Temporary differences when consolidate Provision for severance allowance Accrued expenses

Major shareholder

3,424,480,188

822,160,329

2,602,319,859

822,160,329

Major shareholder

(312,220,447)

(931,302,047)

619,081,600

(1,047,801,799)

Chairman’s family member is legal representative

858,060,417

812,169,041

45,891,376

254,905,208

Head of Board of Supervision’s family member is legal representative

2,268,318,391

2,663,185,223

(394,866,832)

(540,695,657)

Sumitomo Forestry Vietnam Company Limited (“Sumitomo Forestry Vietnam”)

Vice Chairman of Board of Directors is legal representative Member of Board of Directors is Deputy Executive Director Chairman of Board of Directors (“BOD”) Vice Chairman of BOD Member of BOD Member of BOD cum Deputy General Director Member of BOD Independence Member of BOD Independence Member of BOD Head of Board of Supervision (“BOS”)

Deferred tax asset Net deferred tax expense charged to consolidated income statement

40,398,379,054 10,997,050,066

VinaCapital Fund Management Joint Stock Company (“VinaCapital”) Mr Le Duc Nghia Mr Masao Kamibayashiyama Mr Nguyen Minh Tuan

29,401,328,988 1,680,449,017

Mr Le Thanh Phong

Ms Nguyen Thi Dieu Phuong Mr Phan Quoc Cong Ms Nguyen Thanh Quyen Ms Tran Thi Ngoc Tue Ms Nguyen Thi Thuy Trang Ms Mai Thi Phuong Thao Ms Vo Thi Ngoc Anh Ms Nguyen Thi Kim Thoa Ms Nguyen Thi Duyen Mr Ngo Tan Tri Ms Thieu Thi Ngoc Diem

Member of BOS Member of BOS General Director

Deputy General Director Deputy General Director Deputy General Director Chief Accountant

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