41. ACCUMULATED OTHER COMPREHENSIVE INCOME

 

 

42. ADDITIONAL INFORMATION FOR STATEMENT OF CHANGES IN OWNERS’ EQUITY 

Incomes and expenses, gains or losses which are recorded directly to owners’ equity:

 

 

43. EARNINGS PER SHARE

 

Earnings per share (“EPS”) is calculated by dividing the net profit after tax attributable to ordinary shareholders of the Company by the weighted average number of outstanding ordinary shares in issue during the year. After tax profit attributable to ordinary shareholders of the Company for the year ended 31 December 2018 is calculated as after-tax profit after deduction for setting up non-shareholders’ reserves according to the actual appropriation ratio of 2017. For the purpose of preparing consolidated financial statements, other comprehensive incomes have not yet been included in the net profit after tax to calculate the earnings per share indicator since there is no detailed guidance detail.

 

 

44. DILUTED EARNINGS PER SHARE

 

Diluted earnings per share is calculated by dividing the net profit after tax attributable to ordinary shareholders of the Company by the number of ordinary shares used in the calculation of diluted EPS.

 

After tax profit attributable to ordinary shareholders of the Company for the year ended 31 December 2018 is calculated as after-tax profit after deduction for setting up non-shareholders’ reserves according to the actual appropriation ratio of 2017, with the following adjustments:

  • - Dividends or other items related to the potential dilutive ordinary shares are deducted to profit attributable to shareholders of the parent company;
  • - Any accrued interest during the year related to the potential dilutive ordinary shares; and
  • - Other changes in income or expenses resulting from the conversion of potential dilutive ordinary shares.
  •  
  • For the purpose of preparing consolidated financial statements, other comprehensive incomes have not yet been included in the net profit after tax to calculate the EPS indicator since there is no detailed guidance.
  •  
  • The number of ordinary shares used in the calculation of diluted EPS is determined as the total of the weighted average number of outstanding ordinary shares during the year and the weighted average number of potential ordinary shares in case all potential dilutive ordinary shares are converted into ordinary shares. Potential dilutive ordinary shares are assumed to be converted into ordinary shares at the beginning of the reporting year; or at the date of issuance, if the issuance date is later than the beginning of the reporting date; or at the incurred date of potential ordinary shares which are share options, warrants or other equivalent instruments.
  •  

(*) Number of ordinary shares for calculation of diluted EPS is determined as the total of:

  • - weighted average number of outstanding shares;
  • - weighted average number of potential ordinary shares to be issued with the assumption that all convertible bonds are converted into ordinary shares at the date SSI issued bonds in 2018.

 

45. OTHER INFORMATION

45.1 Transactions with related parties

 

List of related parties and relationships with the Company is as follows: 

 

Significant balances and transactions with related parties as at 31 December 2018 and for the year then ended are as follows:

 

 

Transactions with other related parties

 

Total remuneration of members of Board of Directors and the Management:

 

 

45.2 Segment information

Segment information by business lines

 

 

(1) Income mainly from brokerage, margin lending services and custodian services

 

Segment information by geographic area

 

Company's activities are mainly in the territory of Vietnam.

 

The Company has a wholly-owned US subsidiary, SSI International Incorporated ("SSIIC"), which operates in the US real estate business. However, SSIIC's total revenue, expenses and total assets are very low compared to its total revenue, expense and total assets (about 2% to 4%). As a result, the Company does not present segmental reports by geographical area in the notes to the consolidated financial statements.