Báo cáo tài chính công ty mẹ quý 2 năm 2015 (đã soát xét) - Công ty Cổ phần Tập đoàn Hapaco

aAo cAo rAl cniruu nl€ruq
cOruq

wc6

puAr.r

rde ooAr,r HApAco
Cho kj'k6 toiin tir ngiry 01rlO1l2O1S ddn ngdy 30/06/2015
(da dudc soat x6t)


C6ng ty C6 phin T6p ttoirn HApACO
TAng 5+6 Tda nhd Kh6nh Hoi e.Ng6 euy€n - Tp Hdi phdng

NOI DUNG

Trang

86o cdo cria Ban T6ng Girim d6c
86o c6o k6t qud cong t6c so6t xdt B60 cdo tdi chlnh ri6ng
860 c6o tdi chinh rieng da duoc so6t x6t
Bang cen d6i k6 to6n

B6o cdo k6t qui hoqt dQng kinh doanl

86o c6o luu chuy6n tidn t€
Thuyi5t minh 860 c6o tdi chlnh rieng

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05-06
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08-09
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I-

C6ng ty Cii phin
Tdng

5-o loa

Tip

tloDrn

HAPACO

nha Khanh Hqi -

Q.\go Qu)in - lP Hai

Phong

BAO CAO CUA BAN TONG GIAM DOC

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Ban T6ng Gi6m tl6c C6ng ty C6 phdn Tdp dodn HAPACO (sau ddy ggi tat la *Tap do,rn HAPACO'l trinh bdy Bdo
cao cia min-h va Bdo cao tai chinh rieng cia lap dodn HAPACO cho ky kd toan tu ng,ry 0l 012015 ddn ngal
30/06,2015.

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CONG TY

lre

C6ng ry C6 phAn T{p doirn HAPACO duqc ddi t€n tt Cdng ty C6 ph6n HAPACO theo GiAy dnng k5; kinh doanh lAn
lhi I I ngay 21. I I 2009. Cong ry Co phin Trip doin HAPACO duoc co phdn hoa tu doanh nghiep Nha nuoc theo hrnh
thuc: Chuyen nhuor)g to,rn bo gid tri rhuoc phan von Nha nuoc hiin co tai Cong ry Ciril Hii Plrong ra sd co phdrr Nha

nuoc hifn co cLia Cong ry Ciril Hrii Phong trong Cong ry Cd phrin Hdi Au cho Cdng q Co phin HAPACO rheo Quldr

d'nls6 lql2QDUB ngiy28 l0 l9q9 do UBND
Trr; sd chinh cia T{p doin HAPACO tai: Tdng

5

rhdnh phd Hdi Phbngcip.

6 Toa nhd Khdnh Hoi - Q.Ngo Quyin -

I P H;i Phong.

HOI DONC QUAN TRI. BA\ TONG CIAM DOC VA BAN KIEM SOiT
Cdc thdnh vi6n

cia HQi ddng Quirn tri trong ki vd t4i ngdy lap b6o cdo niry

chi

Ong:

Vt Duong Hidn
Vi Xu6n Thiy

Bd:

Nguy6n Thi Ngoc

Uy vi€n

Ong:

bao gom:

tich

Ph6 Chri tich

Ong: Vfr Xudn Cuorg

uy

6ng: Bni Duc Th6ng

Uy vi€n

Ong: Nguy6n Vdn Hu6rg

Uy vien

Ong: Nguy6n Dric HAu

Uy vi6n

\'ren

C6c thdnh vi6n crla Ban T6ng Girim d6c da di6u hdnh TAp dodn HAPACO trong

Vi

Vi

Xudn Cuong

T6ng Gidm d6c

Xudn Thinh

Phd T6ng Gidm d6c

Ong: NguyEn Vdn Ba

Ph6 T6ng Gidm d6c

Ong:
Ong:

cc\f
.,,' 'fl

Ong: Nguy6n DLlc Hdu

rno long urarn ooc

Bd:

Ph6 T6ng Girim ddc

Mai Thi Thanh YCn

kj,vd tai ngdy

ldp bdo cdo niry gom:

Cdc thanh vidn cua Ban Kidm rodt bao gom:

6n!: Nguy6n Thanh Todn

Trudng ban

Bd:
Bd:
Bd:

Trdn Tiiiu Phung

Thdnh vi€n

TrAn Thi Hdng

Thdnh vi€n

Cao Thl Thriy Lan

Thdnh vi€n

KIEM TOAN VIEN
Cong ty TNHH Hang KiCm todn AASC da thuc hiCn soit xdt cAc Bao ciio tai chjnh ri6ng cho TAp dodn HAPACO

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rfr

nAo cAo
euA cdNc rAc soAr
eAo cAo rar csiNu nrtNc
Kinh

giiri:

xnr

Quy C6 il6ng, Hdi alaing euin tri yd Ban T6ng Girim tliic
Cdng ty C6 phin TAp ttoDrn HApACO

Chnng t6i da thuc hien c6ng tec soiit xdt Biing cdn a6i te toan cria Cong
ry Cd phan Tiip doan HAPACO tai ngdy
30/06/2015, Bdo crio k6t quA hoat d6ng kinh doanh, Biio ciio luu chuy€n tidn t0 vd Thuy6t minh bdo cdo tdi chinh ricng
cho ky Le toin ru ngdl 0 l 0l 20 5 den ngal 30 06 20 t 5 .
1

Vi€c ldp vd trinh bdy 860 c6o tdi chinh ri€ng ndy thudc ft6ch nhiCm cria Ban T6ng Gi6n d6c Tdp dodn HApACO.
Trach nhiem cua chung toi ld dua ra Bao ciio ket qua cong tdc soat xet \ d Bdo cao rai chini na) can cu rrdn co so cong
t6c soiit x6t cua chrlng t6i.
Chnng tdi da thuc hi€n c6ng tiic soiit xet BAo c6o tdi chinh riCng theo Chudn muc ki6rn todn Vi6t Nam vd c6ng t6c soiit
xet. Chuan muc ni; y6u cdu cong tac soill xdt phdi duoc ldp ke hoach ra rhuc hien dd co su dam bao , ua

i-f'd i rang
Brio c6o tdi chinh ri€ng khdng chrla dLrng niiing sai sdt trong y€u. COng tdc sodt xdt bao gdm chri ydu ld viec rrao ddi
vdi nhdn su crha Tdp dodn HAPACO vd 6p dung cdc thr'i tuc phan tich tren nhing th6ng tin tdi chinh; c6ng tiic nay cung

cap mot ntuc do dam bao thip hon cong tac kiem todn. Chung toi khong rhtrc triOn cong vicc kiem t-odn nen cing
kh6ng dua ra yi ki6n kitlm to6n.

Trdn co sd c6ng tac so6t xdt crla ching t6i, chfng t6i kh6ng th6y c6 su ki€n ndo dtj chrtng t6i cho rang Bdo cdo tdi
chinh riCng kem theo ddy kh6ng phan 6nl.I trung thuc vd hgp lll trdn cdc khia canh trong y6u, phn hop voi CSudn muc
vd Chti d6 k6 to6n doanh nghiep Vi€t Nam vd cric quy dinh phrip l! c6 li6n quan a€n viei lap va trinh bay edo ceo tij
chinh

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Ph6 T6ns Gidm d6c

Nguy6n Dinh Thing
Kreln toan vlen

Gi6y chung nhdn dAng k), hdnh nghC ki6m to6n

Ci6y chLing rrhrn dang

s6: 0285-2013-002-1

s6: 1624-2013-002-1

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(84) 4 382,1 1990

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HANG KI€M TOAN AASC

I I Lc PhLr'rq H eLr. Hano Vetnam

ahemberor

fi

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C6ng ty Cii phin T6p do,rn HAPACO
I ang 5+6 Tda nhd Khanh
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30 tltdng 06 ud.m 2015

TAI sAN

Thuy6t

so

SAN NGAN HAN

l0 L Tiin vh cdc khoin tu.o.ng ilu.ong tidn
ll l L TiCn
112 2. Ciic khodn tu.ong duong tiAn

I

120 lI. Diu tu.tiri chinh ngfn han
121 1. Chung kho6n kinJr doanh
\22 2. Du ptrdng gi6m giri chring kho6n kinh doanh
123 3. Diu tu n5m git d5n ngdy ddo han
lJ0 Ill. Cdc khodn phdi rhu ngdn h1n
131 i. Phii thu ngin han kh6ch hdng
li2 2. Tra lruoc cho nguoi bdn ng,rn hJn

135 5. Phai thu vd cho vay ngin han
136 6. Phdi thu ngin han kh6c
137 7. Du phdng phdi thu ngin han kh6 ddi
139 8. Tdi sAn thi6u chd xt l1i

210
215

03

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233.121.236.67 5

04

96.081.536.973

40.686.173.155

363.842

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4

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240 IV. Tiri sin dd dang dii

270

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211.634.852

I. Cic khoiin phii thu dii han

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242

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4.487. 103.856

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220 II. TAi sen c6 dinh
221 l. TAi sdn c6 dini hiiu hinh
223.

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Cong ty

cii phin T{p

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HApACo

Tdng 5+6 Toa nhd Iftdnh HOi - Ng6
Q
Quydn - TP Hdi

Bio cfo

Phdng K!

tii

chinh ricng

k6 todn trL ngdy 0t/01/2015 d€n nedv 30/06/2015

BANG CAN DoI KE ToAN
Tgi ngny 30 thdng 06 niim 2015
(iilp theo)

M'

NGUON VON

Thuy6t
minh

so

3OO C. NO PHAI TRA

310
311
i l2
313
314
315
319
320

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phin phi5i lny

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3.681.399.43 I

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29.133.563.856

21.783.879.591

27.316.959.531

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933.178.615.002

839.142.750.332

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9. Phdi trdng6n han kh6c
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30/06/207s

I4 thdng 08 ndm 20 t 5

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0/06/20

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nAo cAo KET euA HoAT DoNG KrNH DoANH
tt7 tri totin

ti ngi! 0l /0 t,/201 5 d;r ngai! 30/06/201s

cHi TrEU

MA

Thuy6t
minh

so

01

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02

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10

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l

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7. Chi phi tdi chinh
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t

19

10.602.861 .341

20.831.661.338

35.l r 8.952. t09

14.280.498.901

9.63 3.896.407

3.743.130.833

s.611.569.491

5.567 .436.50'7

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hoat dQng kinh doanh

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(30 .127 .660 .2s9)

983.725.930

22

74.500.347.453

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4.282.105

65.986.231.663

3.672.780.007

35.858.s71.404

4.656.s05.937

13. Loinhuf,n khic
k6 to:in tru.d.c thu6

52

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16. Chi phi thutithu nhQp doanh nghi€p hoin lai

60

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24

nhuin sau thu6 thu nhgp doanh nghiap

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8.541.611.873

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C6ng ty Cd phin T6p ttoln HAPACO

5-6 Tda

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nhA KhAnh HOi -

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eu.vin

Tp FIii

phdng I(j,k6

sAo cAo LUU CHUYEN TIiN
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k€ t0tin

nguy 01/01/2015 ddn ngir} 30/06/2015
(Theo phrnng phrip gidn tiipt

Thuy6t
minh

so

I. LU.U CHUYEN TIiN TU'HOAT EONG KINH DOANH
0I I. L9i tthuQn trutlc thud
2. Diiu chinh cho ctic khodn
02 - Kidu hao tdi san cO dinh vd b6t d6ng sdn d6u tu
03

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05
06
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tra, thu6 thu nhap doanh nghi€p phdi ndp)

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rr. LrIu cHUyEN

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43 .125 .7 02

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VND

9.63i.896.407

14

30

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25

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ti

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todn rir ngdi 0t/01/2015 den ng,r] _t0/0612015

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HApACO

C6ng ty C6 phin Tf p ttoirn

860 c{o tdi chinh riong

TAng 5+6 TdanhdKhdnh Hoi -Q.Ngd Quydn- TP Hai

Phong K!k6toantungdy0l/01/20l5drinngdy30106/2015

BAo cAo Lutl CHUYEN TIiN TE
Kj, kd bdn

MA

ti

ngdr 01/01/2015 rtdn ngiiy 30/06/20j s
(Theo phuong phtip gidn ti6p)

cui rrtu

Thuy6t

s0

minh

50 Luu chuy6n tiitn

thuin trong hj,

60 Tidn vA tuo.ng ttuong

tiin ttiu nim

'70 Tidn vir tuong tluong

tiitn cu6i

Ngudi IAp bi6u

It'vz
Khoa Thi Thanh Huyin

k!

03

K6 todn truring

/4/
Trin

Thi Hing

6 th6ng

tliu

6 thring

diu

nim 2015
VND

nim 2014

4.523.122.334

(34.698.s87.669)

VND

t'7 5.616.31 4

44.325.587.502

4.698.738.708

9.626.999.833

Ldp, ngay 11 tfuing 08 ndm 201 5
idm tl6c

o*s{s
cQw_sri

.,4
\t

i(


c6ngtyCri phnn T3p doin

HApAco

Bio clio tii chinh riong

THUYET MINH BAO CAO TAI CHINH RITNG
K) ki totin

I,

tir

ngr! 0j/01/20j5 .tdn

ngiiy 30/06/2015

DAC DIE\1 HOAT DO\C CLA DOANH NCHIEP

I{inh thri.c sd hi.u v6n
c6ng tv C6 phdn Tdp dodn HApA:o,d^uq::6i.r:'tl c6ne
rv co phan HApACo theo Gidy ddng kl'kinh doanh r,n
thiL I I ngdy 21ll1/2009 c6ng ty c6 phAn Tdp

dodn HAPALo auq"
phdn h6a tu doanh nghi€p Nhd nudc rheo hinh
th'c: chuydn nhuong todn bQ gi6 tr! tru6c phan v6n Nha nuoc
"o
hie.n J tqi cong ty ci6y Hdi phdng vd s6 c6 phAn
Nhd
cua c6ng ty ci6y Hdi phdng trong c6ng ty c6 phdn
Hai Au
::
theo euyi5t
dinh s6 1912 QD/UB ngdy 28/10/1 999 cto UBND
thdJ pnO Uat llOng crip."r,o

io"sf'.;;;A" ;il;d

il:. li:i

Tru so chinh crja Tap doAn HApACO r4i: TAng 5+6
Tda nhd Khdnh H6i - e.Ng6 euydn - Tp H6i phdng.
Von diiLr le theo c i6y dang ki kinh doanh cua
Tap dodn HApAco ld: 500.002.5 10.000 d6ng (tu ong
duo.ng 50.000.25 I
co phinr' Von ilau tu cua chd so hil]-r thuc gop lai rhui
didm 30 06 2015 la 515.202.160.000 oong
duong

lrLrong
30/06/20 r 5, Trip dodn HApACo
hodn thdnh thrl tuc dii co quan chri.c nang c6p Gi6y

5) s20 236 c6 phAn) M€nh cia
-o-t :9 pr'dn ri i o ooo aargl.a prra". rei thoi dielll
.
di hodn thdnh tdng v6n l6n 515.202.360
000 ddng nhung vi"n chua
dAng

ki' kinh doanh m0i.

Ngdnh ngh€ kinh doanh
- Sdn xudt b6t gi6y vd gidy cr{c roai, sdn pham
ch6 bi6n tii iam n6ng srin dd xuat khau;
- Sdn xu6t, kinh doanh xdng dAu vd c6c
sdn phArn chung c6t ti, ddr;;;
- Sdn xudt vd kinh doanh hdng d€t
may xuAt khdu;
- Kinh doanh vdn t6i hdnh khrich thty,
bQ;
- Kinh doanh bdt dOng s6n, xdy dung
vin phdng vd chung cu cho thu€;
- Dau tu tdi chinh vd mua b6n chimg
kho6n;
- Kinh doanh dich vu khdch san, nid
hang, du lich sinlr th6i:
- Edo tao ngu6n nh6n luc;
- Kinh doanh cric sin phAm vd thi6t bi m6y
m6c, var tu, nguyCn lieu, hda ch6t th6ng thu.ong;
- Khai thdc dd, car, sdi, dAt sdti
- ln dn: In gidl rang md ruir n}ap kidu;
- Hoat d6ng cia c6c b6nh vi€n.

Ddc tti6m hoSt dQng ciia doanh nghiep trong

k!

kii torin c6 6nh hu6.ng d6n Bdo c:io tiri chinh

--fai thoi di€m

30/0 612015, Tap dodn HAPACo da hodn thdnh targ
vr5n t€n 515.202.3 60.000 ddng, tuy nhi€n Tdp dodn
HAPACO chua hoin thani thu tuc dii Co quan chuc nang c6p
Cililiaang k;i kini doanh mdi.

- fai rh.oi didm l0 06 2015. Tip dodn HApACo

d? hoan rhdnlr ridc g6p ron \do cong ry TNHH Benh vien

eudc t6
Green theo Bidn ban thoa thuiin gdp v6n ngdy 11/0612015
gita Tdp doin HApACo vd cong ty TNHH B€nh vi€n
Qu6c
td Green Tong s6 vdn gop ghi nhdn rheo Bi€n
ban rhda thLlfln g6p v6n Ii) 424.'r3r.893.068d6ng. Bao gdm:
+ Gi6 tri khodn v6n g6p bang tiAn
tir 4t.336.7 54.566 aOng;

"'

+ Gi6 tri khodn v6n g6p.bing ddu tu

xdy dung vd d6u tu

tli

sin ld 308.895.

,1l,kl9a" dau ttr bing quydn su dung d51tai s6 l:s o"d"g
Ngryc;
ithani
9i. pho
Hiii Phdng
la 74.500.000.000 dirnp

t 3 8.502 ddng;
Vdn Linh, phudng Nicm Nghia, qu6n L€ Chdn,

Gi6 tri khoan v6n gdp dAu tLr vdo c6n8 ,y iNHH
,uicr eu6c t6 Green theo Bicn
bdn thoa thuan ncu trcn duoc
.se,.rh.
danh gi6 tdng l€n ld 74 500.000 000 ddng
so voi tong gia pli iau tLr vd duoc T6p dodn ghi nhdn
vdo Thu nhap kh6c
trong kj, k6 todn.

l0

z';'"';
')'.,
rrf\lG

'..
\'"

fi

",


Noi thdnh l6p vd

TCn c6ng ty con

hoat

- C6ng ty TNHH Flapaco phuong

D6ng

Ti
I i/ l€
r\ loi
rv.rrr
ich

dong

CAu

56 9 du;ng

Tj

lF

bi6u

quyin

100.00%

100,00%

Jan xual Dot glay

t00.00%

100,00%

)tn \uat gta]

1oo,oo%

100,00%

Jan xuat glay

61,54%

61,54ya

)an \uat gtay

100,00%

100,00%

Binh - Hdi Phong
- COng ry TNHII Llapaco Hdi

Au

SO44lA_T6n

Hoat dong kinlr

quydr aoo.t clin-tr

D(rc Thing - Hdi
Phdng
- C6ng ty TNHH Hapaco y€n Sor

Dicn

s6 826
Bi€n - Minh TAn
- Y€n Bdi

- C6ng ty Cd phin HAi Hd

Vinh Tuy '
Quang - Hd

Bic

Giang
- C6ng ty C6 phAn Hapaco E6ng

B6c

- C6ng ty C6 phdn Hapaco Hpp

-

Xd Van Mai
Mai Ch6u - Hda
Binh
Xa Eai Ban Duong - Hdi

T16ng rirng, sin

xuat gtay

An

100,00%

100,00%

Jan xuat gtay

\
-:,\

Phdng
- C6ng ty Cti phArr Thuong mai Dich vu
HAi Phdng

2,

56 135 Di€n

99,84%

99,81%

Kinh

Bi€n Phri - Hdi

,t..,.!f

doanh

.r .r I I,

thLrqns mai

'it-.

CHE DQ VA CH1NH SACH KE TOAN AP DUNG
TAI CONG TY

2.r. Kj, kii todn, tlon vl tidn

-i
tC

si.dung trong k6 to6n

Kj' k6 to6n nim cta Tdp dodn HAPACO theo ndm du.ong lich bir
Don vi ti€n t€
2.2.

Chd

srtl

"

dau tir ngay 0l/01 vd ket

dung trong ghi ch6p kti todn la D6ng ViCi Nam (VND).

thic vao ngdy I l/12

hdng

Chuin mur vd Chii itQ k6 to:in dp dgng
t16

kd todn dp dung

Tdp dodn HAPAco rip dqng chri do K6 to6n doani nghi€p
ban hdnrr theo Th6ng tu 200/20|4/TT-BTC ngdy
22/1212014 cta 86 Tdi chinh.
hryin bti vi vidc tudn rhu Chttdn mac

kd rcdn vd Che dA kA

ndn

T6p dodn HAPACo dd 6p dung c6c chuAn muc kti to6n vict
Nam vd cdc vdn bdn huong dAn chudn mqc do Nhd nu6c
dd ban hdnh cac Bdo cao tai chinh dLLoc lap vd trinh
bdy theo dring moi quy dinh cna tring chuAn mrrc,'th6ng nr 6uong
ddn thuc hi€n Chudn muc vd Ch.i d6 ke torin doanh nghijp
fr"."
O""e ap a\r"g

i"ri

2.3. Thay al6i trong cdc chinh sdch k6 torin

vi

thuy6t minh

Ngiry 22/1212014, 86 Tdi chinlr dd ban hdnh rhdng tu
200/20I4/TT-BTC huong dan chii d6 kti torin doanh nghi€p thay

th(i Quyct dinn so l512006/QD -BTC ngity 20103/i006,
vd cd hi€u lu'c cho nam tai chinh bir ddu ft hodc
sau ngay

thdng0lnam20t5.

0l

ltf-Tq ":1 "* thav doi chinh s6ch kii toan theo huong din cria Th6 ng tu 2o0t2014trr-tBTC duoc 6p dung phi hoi
lhuv6t minh thong rin s-o sdnh rr6n Biio ciio rai chinh rieng d6r vdr'coc
chr ridu cd su
l:^li!,oll
:rng
rnay
00r grua llfoto^l'^
r hdng ru 200/2014/TT-BTC vd
o_d

Quy6t dinh 15/2006/QE_BTC, tai rhuv6t minh-s6

1l

3 t.

,.

'r'

lrV f.

,-1
r \

-,


C6ng ty Cd phdn TAp aloin HAPACO

2.,1.

Co s6 ldp Biio c6o

tii

Bio
. TP HAi

Tans 5+6 Tda nhd Kh6nh Hdi - O.N

KV kC todn tu

P

cri

o

tiichinh ri€ng

0I /01/2015 dCn nsdv 30/06/2015

chinh ri€ng

Nhtng ngudi s* dung ciic B60 c6o tdi chinh ri€ng niy nen doc cdc 86o cAo tdi chinh ri6ng ndy k€t hop voi cdc Biio c6o
tdi chinh ho. p nhAt cLia Tdp dodn HAPACO vd cdc COng ty con (Tap doan) cho kl k6 toAn tn ngiy 0l/0 1/20 l 5 d6n ngdy
30/06/2015 dO c6 di thdng tin vd tinh hinh tdi chinh, k6t qud hoat dOng l(ioh doanh vA cdc lu6ng luu chuyiln tien re cira
cA

Tdp dodn.

2.5. C6ng cg

tii

chinb

Ghi nhdn bqn diu
Tdi sin tdi chinh
Tdi srin tiri chinh cia

1 ap doirn HAPACO bao gom riin \ a cdc khodn ruqng duong ridn. cdc khodn phdi rhu khdch hang
vd phai thu khdc, c6c khodn cho vay, c6c khodn dAu tu ng6n han va ddi han. Tai thsi diem ghi nhdn ban dAu, tdi sdn tdi

chinh duoc xac dinh theo gia mua/chi phi ph6t hdnh c6ng ciic chi phi phat sinh kh6c Ii€n quan
phdt hanh tdi san tdi chinh do.

tr.LLc

ri€p d6n riec mua,

No phdi trA tdi chinh
No. phai tra tdi

chinl crha TQp dodn HAPACO bao g6m cdc khodn vay, c6c khodn phdi tra ngudi ban vd phai tra khac,
chi phi phdi tra Tai thdi di6m ghi nhdn lin dAu, c6c khoAn no phAi tra tai chinl duqc xac dinh theo gia phar hdnh c6ng
cac chi phi pher sinl lien quan truc ti6p d6n vi6c phdt hani no phai trd rdi chinh d6.
Gid tri sau ghi nhdn ban diiu .
Hi€n tai chua c6 ciic quy dinh vc dAnh giri lai c6ng cu tdi chinh sau ghi nhdn ban dAu.
2.6. Cric nghi€p vu

bing ngoai t€

Tj'gi6 giao dich thuc t6 khi

d6nh giii lai cdc khodn muc tiAn t€ c6 g6c ngoai te tai thdi dii:m lap Biio c6o tdi chinh ricng:
- Ddi voi khoan muc phAn 1o4i ld tdi sdn 6p dung ti gid mua ngo4i tC;
- D6i voi tian gfti ngoai tc 6p dung t'i gia mua cta chinh ngan heng noi c6ng ty
md tdi khodn ngoai t6;
- Ddi v6i khoen muc phdn loai lA no phdi tri dp dr-rng ty gi6 bdn ngoai t6
cria ngAn hdng rhuo.ng mai noi C6ng ry thudng

xuy€n c6 giao dich.

TAt ce cdc khodn ch6nh loch ty gi6 thuc te phet sinl trong k! vd chenh l€ch do d6nh gi6lai s6 du c6c khoin muc
tiAn t6
c6 gdc ngoai t€ cu6i k' dugc hach toen vao k6t qud hoat d6ng kinh doann cira k| ki5 tJ6n.

2.7. Tidn vh cdc kho6n tuong tluong

tiin

TiAn bao g6m tiAn mat tai quy, tiAn grii ng6n hdng khdng kj,han.
Cdc khodn tuong duong tidn ld c6c khoin dAu tu ng6n han cd thdi gian thu hdi khong qu6 03 th6ng kii tu ngay dau tu,
c6 tinh thanh khodn cao, c6 khd ndng chuyAn Ooi Oi aang thanh cdc h.rong ti6n xiic dinh vd khdng c6 nhidu 1ii ro
trong
chuyen dOi tlanh tiAn.

2.8.

Cic khorin tliu tu tiri chinh

Chtng khodn kinh doanh duoc ghi s6 kC toiin theo gi6 g6c, bao gdm: Gi6 mua c6ng cilc chi phi mua (n5u cd) nhu chi
phi m6i gi6i, giao dich, cung c6p th6ng tin, thue, 16 phi vd phi ngdn hdng. Gi6 gdc cua chimg kiro6n
kinh doanh duoc
x6c dinh theo gia

fti hgp l! cia

cric khodn thanl toan t?i thdi dirim,giao dich ph6t sinh.

12

,Dll.
\


Cdng ty C6 phin
Tang 5+6 Tda nha

Tip aloirn FIApACO

Bio cdo tdi chinh ricng
m6ni FIOi - Q.Ngo Qu) en - TP Hdi Phong Klk6toinriLngdy0l/01/20i5denngdy j0/06/2015

ci1^ kh.oan diu tu nam gin den ngay ddo han bao g6m: C6c khoAn ti€n gui
ngdn hdng c6 kj, han (bao g6m cii cac loai tin
phreu. ky phietr). trai phidu, co phieu uu dii b€n phrlt hdnh bat
buoc phai mua lai tai thoi ciiem nlAt dinh trong tuorg lai
al:i" cho vav n6rr gin d6n ngdy ddo han voi muc dich thu iai hang kV va c6c khoin dALr u' nin, gin: o6n ;gly
li ":.
atao

C

llan

Kn,r c

ii tri ghi s6 cua

cdc khodn rliiu tu vdo cAc c6ng ty con, cdng ty liCn doanh li6n kdt du.o-c x6c dinh theo gia g6c.

Gid tLi ghi s6 cira c6c khoAn dAu tu vao cong cu vou cit] don vi kiiic khdng c6 quyen ki6m sodt, ddng
ki€m so6t hodc c6
dnh huong dang k0 dOi vdi bdn dtroc ddu tLL duo-c x6c dinh theo gi6 g6c n6u ld dAu tu bing tien hJac gi6
d6nh gi6 lai
neu la dau ru b;ng L;i .an phi tren re.

Du phdng gidm gid ciic khoAn dAu tLr duoc lap vdo thoi diem cuOi ky cu the nhu sau:
- DOi voi cric khodn dAu tu chung kio6n kinh doanh: can cir trich ldp du phdng ld s6 ch€nh l€ch giira gi,a goc
cga cdc

khoin ddu tu duo-c hach toiin trcn s6 ke toiin lun hon gia tri rhi trrorg cua chlng tai thdi di6n lap di pho"ng.'
- DOi vdi cdc khodn ddu tu vdo c6ng ty con vA dau tu g6p v6n vdo don vi kh6c;
cdn
c6ng ty con, cdc cdng ty nhdn g6p v6n khAc tai thli di6m trich ldp du phdng.

cf

vdo 860 c6o tdi chinh ri6ng cta

diu tu nam giir 1au dai (kh6ng phdn loai ld chring kborin kinh doanh) vd kh6ng c6 inh hudng ddng kti
-P6i.l:i^kh:a"
doi
voi ben duoc dau tu: n€u khodn ddu tu vdo c6 phi6u ni6m yilt hodc gi6 tri hqp ly cria khodn iAu
tu duoc xac dinh tin
cAy thi vi€c lAp dg phdng dua trcn gi6 tri thi trudng cua cd phiiiu; n6u khoiin
dau tu khons xdc dinh duoc gj6 tri ho. p l)i
:ai thoi di6m blio c6o thi vi€c ldp du phong cirr cu vdo Bao ceo tdi chinh tai thdi di6m
trtJh t6p ar:pr,ong i,iu uen aoq.
dau tu.

- Dot roi cdc Lhoin ddu lLr narn gru ddn ngal dao han: can

cLr kha nang rhu

quy dinh cLia phap luat.

2.9.

hoi de ltp du plronr ph ri rlrJ kho doi lheo

Cic l
Cdc khodn phdi thu duoc theo doi chi ti6t theo k! han phdi thu, d6i tuong phdi thu, loai
nguyon tc phdi thu, vd cdc y6u
t6 khric theo nhu cdu quan li cia Tap dodn HApACO.

Du phdng no phdi thu kh6 ddi duo-c trich ldp cho cdc khoan: no phai thu qud han thanh toan ghi
trong hop d6ng kinh t€,
udc vay no, cam k€t hgp ddng hodc cam k6t no vd no phai thu chua d€n han thanh tin nn,rn'g tfo
.o tr,a ntn*
:6c .klc
thu h6i. Hodc du phdng no phdi thu kh6 ddi duqc trich lap cho trmg khoan phdi thu kh6 ddi
crn cu vdo du kidn muc toi
thAt c6 th6 xav ra

2.10. Tiri siin c6 dinh,

Tai

sdn

Tii

sen c6 dinh thue

tii

chinh

vi Bit

tlQng

sin diu

tu

c6 dinh hiiu hlnh duoc ghi nhdn theo gid g6c. Trong quA trinh sir dung, rdi san cO dinh hiu hinh duoc
ehi nhAn
lu! k6 vd gid tri cdn lai. Kh6u hao duo-c trich theo phuong ph6p duong thAng.

theo nguyen giil, hao mdn
KhALL

-

hao duo'c trich theo phuong ph6p duor-rg thing. Thbi gian khdu hao duoc u6c tinh nhu sau:

Nhd cr]a, vdt ki6n

tric

05 - 25 nim

Phuong tien van tai

06

Thii.lt bi vdn phdng

03 - 05 n6m

- l0 nim

2.11. Hop ddng hop tdc kinh doanh (BCC)
Ho-p d6ng hol t6c kinh doanh (BCC) )d thda thudn bing ho.-o d0ng cria hai hodc nhiiru
bdn d6 cirng thuc hi6n hoat dOng
kinh G ntrung khOng hinh thdnh phdp nhdn d6c ldp. Hoat d6ng ndy co th6 duoc d6ng kiijm so6t"bdi
c6l uin gop u6i

theo thda thuan liOn doanh hoic ki6m soiit boi mOt trong s6 cric b€n tham gia.

l3

,.6
^)\,0,
: \- ,1rr

,;
),. A
.. t.-.\
.

;


Tip aloin HApAco

Cdng ty Cii phin

Tdng 5-6 Tda nhd l$6nh H0i - NgO
Q
Quydn - TP FIdi

B{o

Phdng I(j

k6 toan

n.r

cllro

tii

chinh ricng

ngay 0l/0lr2015 d6n ngay -10/06/2015

Tr.Liong ho-p nhdn ti6n. tdi sin cua cdc b€n khdc ddng gdp
cho hoat d6ng ho-p tric kinh doanh

phai

trd Truong hop dua ti6n, tai srin di d6ng g6p cho hoat d6ng

thu.Trong qua trinh thllc hicn hoat

c16ng

BCC, tiry theo tiurg tru
cu the nhu sau:

Ho-p d6ng hop t6c

(Bcc) du.o-c k€ rodn ld no
kinh doanh (BCC) du.o-c ghi nhdn la no phai
k€ to6n tiep tu. tnuc lien d;i vJi;6c hinh rhuc

ho-p tac
iro..p

diu tu kinh doanh s6 i0.6/2012/HTDI nga) i0/06/2012 gifra cong ty c6 phan Tap dodn
HApACo

vir C6ng ty CO phAn DAu tu Hafinco v6i ciic n6i dung sau ddy:
Du an dAu ttr: theo thoa thudn giia hai b€n vd phir hop voi ddng ky kinh doanh cira
C6ng ty C6 phdn DAu tu.Hatinco;
Tdi
sdn g6p vdn li6n doanh vd chiu su kitjm so6t cLia b€n g6p von lien doanl;
.
,o
rap ooan
gop
vorr lidn doanh toi da U i00 lj dong.

-

tiAn.i

uelnco

-

Tdp dodn HAPACO hu-dng loi nhuAn thu duo-c til vicc rJAu tu ho.p tdc kinh
doanh sau khi da t11 di chi phi dAu tu vd
cdc khoan chi phi kh6c (n€u c6) theo ty l€ g6p v6n vdo du 6n dAu tu:

-

Dinh k! 06 thdng, hai b6n quy6t toAn k6t qud ho..o t6c ddu tukinh doanl;
Trudrg hqp vi€c hqp t6c dau tu kinh doanh c6 nii ro v?r bi thua 16, b6n nhdn ddu tu ld
c6ng ty C6 phAn DAu tu
Halinco phdi tu chiu trech nhicm 100% vd phAn v6n bi thua 15 vd hodn thdnh
moi nghia ru tdi chinl ticn quan o6i voi
nhd nuoc, d6i t6c, kh6ch hdng...

tri

2.12. Chi phi

trudc

ctjc chi phi da phdt sinh li6n quan d6n.k€t qud hoat d6ng

san xudt kinh doanh cira nhi€u k! ke toin duc,c hach toiin vao
chi phi tfd truoc de phdn b6 din vdo k6t quri hoar dong kinjr doanh
trong cAc kj,kd to6n sar.

viec tinh

phan b6 chi phi trri truoc ddi han vdo chi phi sin xuAt
kini doanh tung ky ki: to6n duoc cdn cu vdo tinh
,"ul .l j
dd lua chen phuong phrip \a ridu rhuc phin bd hoo
lni pr.,i,r.,ruo. auo. o1.an rro
11it,
1lJ,chr9O,tmg
fhi
drn \ao
phi san xuar kinh
doanh theo phu.ong phdp duorg rhing.
va^

ii

2.13. Cric khoiin ng

phii tr6

cdc khoiin.no phai tri duoc theo ddi theo kj' han phai tra, doi tuong phdi
tr6, loai nguyen te phrii tra vd cdc yeu t6 krdc
theo nhu cAu qudn ly cira COng ty.

2.14. Vay

vi

h-.....

.lr \

nq phii tni thu6 idi chinh

il

ciic khoan vay vd no phai tra thuc tdi chinh duoc theo doi theo tung d6i tuong cho vay,
ttng kii5 udc vay no vd ky han
phai tra crla cdc khoin vay, no thuc tAi chinh. Trudrg hqp
vay, no bing ngoai tc thi thuc hicn theo .:l6i ctri titiitneo

nguyCn tC.

2.15. Chi phi ali vay

Chi phi di vay duoc ghi nh6n vdo chi phi vn xuAt, kinh doanh trong k1) khi phrit
sinh, tru chi phi di vay liCn quan truc
ti€p diin vi€c d6u tu xdy dtmg hodc san xuit tai sdo do dang ouo. ti"*r uao gie tri
crla tdi s6n d6 (duoc v6n hori) khi c6
dn cdc didu ki€n quy dinh trong chuAn muc K6 toan vi€t"Nam s6 te
"cni phi di vay,,. Ngodi ra, di5i vdi khoan vay
ri€ng phuc vu vioc xdy dung tai san c6 ainh, udt d6ng san dAu tu, lai vay
duoc v6n h6a ti.a rrri tnJi gian xay o;rng

duoi l2 th6ng.

2.16. Chi phi phrii

trii

cric khoin phai tra cho hdng h6a dich vu dt nlrdn aoo. tu ng,roi bdn hodc dd duoc
cung cdp cho nguoi mua trong ki,
bdo ciio nhung thuc t6 chua chi tra vd ciic khodn phdi trd khric nlru
chi phi ldi ti6n vay piaiira arqi ghi
yao chi
phi sdn xudr. kinh doanh cia lcj,bdo cdo.

"han

14

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:u i

,/

Hl'll

oAt

:tSC,

.(rt


Cdng t1 C6 phin Tgp .loin HApACO
Tang 5+6 Tda nhd Kh6nh H6i - O N

B:io cio trii chinh rieng
- TP

Hii

Phd

K"r kC todn tu

01/0112015 d6n

30/06/2015

vi€c ghi nhin

cdc lihodn chi phi phdi tra vdo chi phi san xuAt, kinh doanh trong ky duo-c rhuc
hion theo nguye' tac phu
hqp giila doanh thu vir chi phi phht sinh trong kj,. c6c khorin chi phi phdi
tra rc ciuo. quyei todn voi s6 ji'pt,i ttru" ti!
phdt sinh. S6 chenh Idch gi0a s6 tr.ich tru.crc vd chi phi thuc t6 du.oc
hoan nlap.

2.1?. V6n

chi

Virn dAu tu

cLia

s6

hiu

chu so

hiLLr

cluoc ghi nhdn theo sd v6n thuc gdp cua chi

scr

hiiu.

Thing du v6n cd phAn phdn 6nh ch€nh ltch giira m€nh gi6, chi phi trLLc ti6p li6n quan d€n vi€c ph6t hirnh
c6 phiiu va
giri phdt hinh c6 phicu (kd ca cac trudng hol] tdi phdt hdnh c6 phi€u qu!)
vd co ihe Ia thang aLr duong (n€u gid ph6t
hon.m€rh gi6 vd chi phi truc tiiip li6n quan d€n vicc phat hdnh cO phi6u) hodc thdng dLI Am (neu gih phat
hdnh
ldlh.cao
thap hon menh gi6 vd chi phi trLrc ti6p li€n quan d€n vi€c ph6t hdnh c6 phieu.1.
C6 phiiiu qu! ld c6 phi6u do Cdng ty phat hdnl vd dugc cong ty mua lai, c6 phii5u
nay kh6ng bi hLiy bd vd s€ dlloc tdi
phet hdnh tr6 lai trong khodng thdi gian theo quy dinh cira phdp ludt
v6 chriag kho6n. C6 phi6u quy duqc ghi nian theo
giii tri thuc te mua lai va trrnh bay trcn Biing can doi ke to6n^li mot khoan ghi giam
Vdn aAu irj.uu.t,,i ro nirr. cia
von cua co phieu quy khi rdi phiit hani hoac khi su dung dd trd cO

tr'ic, thuong... duoc tinh theo phuong phrip binh qudn
gia quyin.

L-oi nhuQn sau thu€ chua ph6n ph6i phan 6nh k6t qua kinh doanh (lai, 16) sau
thuc thu nhap doanl nghicp va tjnh hinh
phdn chia loi niu{n hoac xri ly 16 cia Cong ty. Vi6c phdn phoi loi

nhuan dusc thuc hi6n khi C6ng ty c6'loi nhudn sau

thue chua phan phoi khong vuor qua mLic loi nhuin sau thue chua phdn ph6i
trcn B6o cao tai chinf, hqp nh6t sau khi da
loai tru anh hud-ng cta c6c khodn lai do ghi nian tu giao dich mua gid re. Truong
hg]r

trd cd tric, loi nhu6n cho chri sd
hiiu quri mric so loi nhuan sau thu€ chua phdn ph6i duoc ghi nhan "nru truong h"op gia.
gop. ini
suu thuc
chua phdn phoi c6 thc dusc chia cho cdc nlra oau t, duolren tj Ie gdp
"a"
"nran
v6n lau ir,l a.,q. Ju] liOi d""*-.i
uu"rntOi
d6ng quan tri ph€ duyct va sau khi da trich lap cdc qu! theo Diiu
l€ cing ty ua
quy dinh coa phdp luar viet Nam.

"a.

c6

tLrc

phai trd cho ciic co dong duoc ghi nhdn ld khoin phdi tra trcn Bdng
can d6i k6 toan cua cong ty sau khi c6
tri cong ty phd duy€t vd th6ng bio ngdy ch6t q"ya" .116"
clia.t.rung

th6ng b6o chia cd tftc cria Hdi ddng
Quan
tem Luu ky chirng khodn ViCt Nam.

2.18. Ghi

"a",ii,

nhin doanh thu

i-\
Doanh thu bdn hdng
Doanh thu b6n hdng dur:c ghi nhdn khi d6ng thoi thda mdn cdc didu ki€n sau:
- PhAn l6nrrii rovd loi ich gin li6nvdi quyAn sd hiiu sdn phAm hodchdngh6adi duoc chuy6n giao cho ngudi mua;
- Tdp dodn HAPACO kh6ng cdn nim giil quy6n quan li hang h6a nhu ngudi sd htu hang hda ho5c quydn ki€m

-

sorlt

Doanh thu duoc xiic dinh tuong d6i chic chin;
T6p dodn HAPACO dd thu dugc ho{c s6 thu ducrc 1qi ich kinh t6 tL giao dich b6n hdng;

Xdc dinh durrc chi phi lien quan d6n giao dich bdn hirng.

Doanh thu cung ctip dich vu
Doanh thu cung cdp dich ru duoc ghi nhdn khi d6ng thdi thda min cdc dii,lu kidn
sau;
- Doanh thu duo-c x6c dinl tuong d6i chic ch6n;

-

C6 kia ndng thu duoc lo-i ichkinhtii tt giao dich cung c6p dich rr d6;
Xdc dinh duoc phdn c6ng vi€c dd hodn thdnh vdo ngdy ldp BAng cdn d6i k6 to6n;
X6c dinh duoc chi phi phiit sinh cho giao dich vd chi phi d6 hodn thani giao dich

PhAn c6ng

cung c6p dich vu d6.

vi€c cung cAp dich wr da hodn thdnh duoc xdc dinh theo phuong phap d6nh gi6 c6ng vi6c
hodn thdnh.

15

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fi"eli_c1Toant'i"
nha Khdnh

l4lgj,O

Tf p donn

HApAco

Hoi - O.\go euyin _

tp Hdi phdnl I(v

B:io cro tdichinh ricng
k,.

Doanh thu hoat d6ng tdi chinh
Doanh thu phat sinh tir tidn lai' c6 tfc, loi nruan
duoc chia vd ciic khodn doanh thu hoat ddng tdi chinh khac
duoc ghi
nhirr khi rhoa min ddng rhoi hai {2) di6u kidn sdu:

-

ao khd ndng thu duoc lsi rch kinh r€ nr giao
dich dd;
Doanh thu duoc xdc dinl tuorg a6i ctric cnin;

c6 tuc'

lo-j nhuan

dugc chia dugc ghi nhdn khi Tdp dodn HAPACo duoc quydn

nhdn c6

nhudn tir vi€c gdp v6n.

2.19. Chi nhAn chi phi

tii

ttc

hodc du.oc quy6n nhdn lcri

chinh

C6c kho6n chi phi duo-c ghi nh6n vdo chi phi tdi chinh g6m:
Chi phi hodc cdc khoen 16 ljCn quan diin c6c hoat d6ng ddu
tu tdi chinh;

-

Chi phi di vay vdn;
Cdc khodn 16 do thanh l)t, chuy6n

Du phdrrg gidm gia chtmg khodn
ngoai tc, 16 ti gid hoi dodi...

nluorg chfng kho6n ngin han, chi phi giao dich b6n chung kho6n;
kini doanh, du phdng tdn thdt dau tu vdo don vi kh6c, kloan 16 ph6t sinh khi

C6c khoan trCn duoc ghi nhan theo t6ng sd phrit

sinh trong hj,, khdng

bi tru vdi

brin

doanh thu hoat d6ng tdi chinh.

2.20. Thui! thu nh6p doanh nghiOp

:iiJ#;l;l;;ii-

hi6n hdnh dusc xdc dinh tr6n co sd rhu

$ap chiu thu6 trong kj/ va thuc

su6t thuii

rNDN bons ky

2.2l. Cric b6n li6n quan

o1l

-tt:quyer
ra

coi Jd li6n quan ndu bon d6 c6 khd ndng ki6m so6r hodc
c6 dnh huong d6ng kc doi vdi b6n kia trong viQc
cdc chinh sdch tdi chinh vd hoat d6ng. c6. b€n licn quun

cu

lyY"v6
dini

rap aoan H:eeaco bao g6rn:
qua mQt hodc nlidu trung gian, c6 quydn ki€m
so6t Tdp"dodn HApAco
:-:",9ou"h.lFn'ep
.truc
hodc chiu su ki6m sodt
cia Tap doan HApAco. ho6c cing chung sriiem soiir. voi
rep doan HApACo, bao gdm cdr
c6ng ry me. cong ry con va c6ng ry lien k6r;
tidp

-

n* t'r:.1'll

.":l u

nhdn truc ti6p ho{c girin tiiip nim. quydn bi€u quyilt
cria Tdp dodn HApAco md c6 dnh huong d6ng kd dtii
Y6i rAp dodn HAPAco, nhirng nhan su quan lli
chrl ctr0t crra cong
nring thdnh vi6n mdt thitlt trong"gia dinh cna
cAc cii nhan ndy;

-

i,

cac doanh nghiep do ciic cii nran n€u trdn n6m truc ti6p hoic gi6n
tiilp phAn quan trQng

rinh hud-ng d6ng k6 t6i T6p dodn HApACO.

Trong viQc xem xdt tung miii quan h€ cia ciic b€n li€n quan,
cin chrl

thtc phep

l1t

cria c6c quan h6 d6.

j

qLrydn bi6u quy€t ho6c c6

tdi ban ch6t cia mi5i quan h€ chri kh6ng chi hinh

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HApAcO

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Ky kd toan

rr-r

ngay 0 l/0 lr20 l 5 d6n nsdy j0/06/20t5

3. TrtN vA cAc KHOAN TUoNG DIIoNG TII,N
30106/2015

01/01n0ts

VND
Ti€n mdt
Tidn gui ngdn hdng kh6ng k! han
C6c khodn tuong duong tidn

VND

40.337 .820

30.650.278

171.297 .032

144.966.096

4.487 .103.856

4.698.738-708

t7 5.6t6.37 4

Tai ngdy 30/06/2015, ciic khoan tuong duong tiAn ld cilc khodn tidn grii c6lc! han
tt 0l th6ng c6 gie tri 4.487.103.856
d-6ng duqc grii tai Ngdn. hdng Thuon! mai xudt *r4p khAu
vict N;; - chi nh6nh Hdi phdng y6i tai suet 5%/ n6m.
ol quy€n ngdy 25t04/zot5 cia c6ng ry c6 prrdn rap o"to:,,|.:
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t6
Ting 5 Tda nhi Khdnh LIOi - Q.Nsd
C6ng ty Cd phAn

Bio c:io

Kj

ke toan ru

tij

chinh ri6ng

0 I/0 l/20 l5 den ngir' 10106/2015

(+): Theo Bi6n ban th6a thuan g6p vdn ngdy 1110612015 giiLa Tdp dodn
HApACo vd c6ng ty TNHH B€nh vien euoc
bin thda rhran td 414.?31.893.068 ddng. Ba; ;6m:
+ Cid tli khoan vdn g6p bing ti€n li 41.3i6.754.566 d6ns:

+ Gi6 tri khoan vdn g6p.bang dAu tu xdy dung vi dAu tu tdi san ld 308.895.138.502 dong;
+ Gid tri khodn ddu nr bing quydn st dung ddt tai s6 73 8 du ong Nguy6n Vdn Linh, phuong Ni6n
Nghia. quan Lc chan,
rhanlr pho Hii Phorrg li 74.500.000.000 dorg.

t6 Creen. T6ng sd v6n g6p ghi nhdn theo Bi€n

Diu tu vdo

cdng ty con

Th6ng tin chi ti6t v€ c6c cdng ty con cta C6ng ty vdo ngdy 30/06/2015 nhu sau:
Ten c6ng ty

Noi thdnh ldP vd

con

hoat ddns

- Cdng ty TNHH Hapaco Hrii Au

(I)

Ii- le loi ich

S6 441A - T6n

Dric Thang -

r

00,00%

quyin
bidu quydL

Ty lf

100,00%

Hii

Sd 826 Dien

100,00%

L0

100,00%

100,00%

0,0

0%

San xudt gi6y

- Y€n B6i

Bic (3)

Xd Van Mai Mai ChAu - Hoa

r rong ru,Ilg, san

xu6t

gjiy

Binh
- C6ng ty CP Hdi Hir (4)

Vini Tuy - Bic

61,54%

6t,54yo

)an xuar glay

00,00%

Jan xuat glay

Quang - Hd
Giang
- Cdng ty CP Hapaco Hpp (5)

Xd Dai Brln - An
Ducng - Hdi

100,00%

r

100,00%

100,00%

5an xuat bot glay

99,84%

99,84%

Kinh doanh
thLrong mqi

Phdng
- Cong ry 1 NHH Hapaco phumrg Ddng
(6)

- Cdng ty CP Thuorrg mai Dich vu Hai
Phdne (7)

si5

I

ouong cAu
Hii Phdng

Binh -

SO 135 EiCn

Bi0n Phn - Hdi
Phdng

(1) Cong ly TNHH HAPACO Hdi Au dugc chuy€n doi tir c6ng
ry c6 phAn HApACo Hai Au. cong ty hoar dong theo
Gid;' chting nhdn ddng k1i kinh doanh ro ozooqezoso ao so ii1 t'oac't' ua oa, tu
tt,anrr ptro nr'ir,J,u""ap
ot
thiing 05 nim 2002, thay d6i lan thu 5 ngi)y 22/03/.2014, voi cdc ngdnh ngha kinh doanh'nhu
"grv
t"r' si"'-rai uO,
giay,
gi6v vd bia; Sdn xudt bao bi bang
96; tn dn luao g6m in gi6y uang"n,'a
khau); xa;Lmg .J"* iu"t ty *"at oa"

"uit

f.i. Chi ri6r: Xdv dwg cdc cdng rrini diin dung. cong rrinh iong nghidp: phd dd; ch;a;
thong dien: Lip dat hd thdng c;ip, thoat
1oi*

u1 ,n'ar

bang: r-ap a4r he

nuoc, ld suoi vd didu hda kh6ng khi; Hodn thi€n c6ng trinh xay diung; van tdi
hdnh kh6ch dudng b6 khdc. chi ti6t: van tai hdnh khach bing xe khrich noi tinh,
li€n tinh; VAn tai hang hoa ba"ng oLrong
bQ; vftn tai hdnh kh6ch btug duong thny nQi dia; van tai hdng hda dLLong rhiy noi
dia; B6n bu6n m6y m6c, td6r bi v;
phu tirng mdy kliric. Chi ti6r: Bdn bu6n may m6c, thiiit bi y t6.

v6n didu le cua. cdng
26.169.600.000 ddng.

ty la

100.000.000.000 d6ng.

v6n

dAu

tu cia cht sd hiiu tai thoi di6m 30/06/2015

Tru sd chinh cria cong tv dat tai: s6 44lA T6n Dftc Thing, Xa An Ddng, Huy€n
An Duong, Thdnh ph6 Hai phdng.

19

.l'

\

blen-1vlt 1lan
- C6ng ty CP Hapaco E6ng

.t

..:,\.

Srin xudt gi6y

Phdng
Cong ty TNHH Hapaco YOn SoTl (2)

ol

Hoar dong kinh
doanh chini

ld


C0ng ty C6 phln Tnp dodn HApACO

Bdo c6o

TAng 5+6 Tga nhd Kidnh H6i - O.Ne0

- TP HEi

KV kii toan tu

tiichinh rieng

01/01/2015 d6n

30i 06/2015

(2) C6ng ty TNHH HAPACO Y6n son duoc
chuydn d6i tir c6ng ty c6 phan HApACo y€n Son hoat
d6ng rheo Giay
chr]ng nhan dang kj kinh doani sd 5200189376
do So K6 l,oa.[ ua oa, t" rr"h vi" s6i .ao
l',)oi"oo,,
kli thay.d6i lAn thf 9 ngdv 28/0 6/20,12, voi cdc nganh ngne
ttnr, aountr nhu sau: Sdn -ra, oo, giar.ielay ,,iliu (ct i tt6,,
5dn xuiir gii5 va bdr giil xuir khdul: Ban buon"xang iar
;;
phim lien quun, van iai 66"n.'n'*:,:;"J;#-';;
kh6c' BAo dudng, sua chfia 6t6 vd xe c6.d6ng co khdc;
Gi6o duc mam non; VAn tni hdng h6a bang ouor,;b'o; In an (chi
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.ap

(3) cdng tv c6 phdn HAPACo Ddng Bic
hoat d6ng tbeo Gi6y chimg nhdn dang k! kinh doani s6 2503000270
do sd
l(d hoach vd DAu tu Tinh Hda Binh cdp rgdy 03/07l-200s,
voi cac nga"nh nghd kinh doanh nru sau: Tr6ng ri[rg vd chim
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sdc ring
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ti

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iap aJ" napeco g6p 8.000.000.000 ddng tuong duong
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nicn cnuybn d6i m6 hinh hoat d6ng tir c6ng ty c6 phdn sang

c6ng
ty Trdch nhidm hfu han theo Lu6t doanl nghi€p.
Tru sd chinh cria COng ty tai: Cum COng nghi€p Nam
euang, Xd Vinh Tuy, Huy6n Bfc euang, Tinh Hd Giang.
(5) c6ng ty cd phdn HAPACo H.P.P hoat
dong theo gi6y chung nran ding ky kinh doanh do Sd K6
hoach vd Ddu tu
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30/06/20i5 td 155.630.855.212 ao"g- co""i ty .hr. ,rr".
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m6 hinh hoat d6ng nr c6ng ty c6 phdn sang
c6ng ty Triich nhi6m htu han m6t thdnh vi€n theo Luat Doanh
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Tru so chinh cia COng ty tai: Km 17
eudc Io 5, Thdn Tien Nong, Xa Dai B6n, Huy6n An Duong, Thdnl ph6 Hai
Phdng.
16 crha

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20


Tip doirn HApACo
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(6) Cdng ty TNIIH

flAPAco

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kj

kinh doanh do sa, K6 hoach va

DrJ It lhdnn nho Hai Phon3 so 0-0082-0oz rrgrl lE 0l 2010 \oi
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tna xl.;t khau: Xa1 ourrg cnc'co1g rrinh jtn
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Vdn tdi.hdnh khdch dudng thLl; noi dia bang pl*ong tten co gioi; Vin rdi hang
h6a du dng thiry n6i
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so hiiu tai thoj cii6rn j0/06/2015 ld
10.984.455.931 d6ng.

T.u sd chinh cua C6ng ry rai:
I

heo Quldl

9 duoxg Cau Binh, phu.ong Sd DAu, eLran H6ng Bdng, Thdnh ph6 Hai phdng.

SO

dirh so rj4 QD-HAP ngay r 5 r0

20 r r .uo Chu
Hdi oong e'uan ni trp ooin
ve viec diiu
chuyiin v6n, tdi sdn vd ciic nghia vu giiia cac d(rn vi thdnh vi6n
'i.hcria Tiip dodn HApACo, c6ng "ufr.o
ry TNHH HApAco
PhuongDongthtrchienbdngiaotornbo\on,gidtri con lai ciatai s;nydc6ngno-tai
thoi ,Jienr-ji/10/20llchoC6ng
ty c6 phan HAPACO Hai Au clurrn l5i vd khai thdc. c6ng ry TNHH HApACo phuong

D6ng da ngrng hoat d6ng rtr
ngdy 3 l/i0/201 1 nhung chua hoan thdnh cac thir tuc sdp
nhdp vdo cong ty c6 pnAn nieacb naiALitrreo quy aint
cLra Lu6t Doanh nghi€p.

(7) c6ng

ty cd

phdn

phdng

Thuong mai dich vu Hii.
hoar dong theo ciiiy chLrng ohan riang ky kini doanh s6
0203000008 do sd Kc hoach vd D6u nL thiinh pno ua; enong
ngay rz th6ng 04 ndm 2000, thay doi lin thf 3 ngdy
"dp
07 thang 08 ndm 2008, voi cdc ngdnh nghe kinh doanl rd:
Dich
an ,ong, nha"nghi, tth'c pham
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bi va ,un pidrn ran-g;u"
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6.

16 cira cong
132.000.000 ddng.

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Minr Khai, eudn H6ng Bang, Thdnn phd Hai phong.
Cdc giao dlch trgng y6u giti.a COng ty

vi

C6ng ty cor trong ky:

M6i quan

hQ

6 thdng dfru

6 thring

nim 2015

tliu

nim 2014
VND

Doanh thu phi thuong hieu
C6ng ty TNHH Hapaco Hdi Au

COng ty con

Cdng ty TNHH Hapaco y€n Son

Cdng ty con

2 .7 44 .08 5
8

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ry CP Thuong mai Dich ru Hdi phdng
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ty con

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93.976.8

85

61.950.000
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C6

t(c toinhu{n

du.o.c

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90.500.000

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181,000.000
40.750.000

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Cdng ty TNHH MTV Hapaco D6ng

Bic

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21

7.000.000.000 10.000.000.000


Cong ry Cd phin

Ting 5+6 Tda

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Tip doin HAPACO

nhd Kh6nh HOi - O.N

- TP HAi Phd

Noi thdnh ldp vd
d

11

B{o crio tAi chinh riCng
l/0I /2015 ddn neivi0/06/2015

0

alon yi kh{c:

T€n c6ng ty nhAn dAu tu

- Cong

K.i k6 to6n rir

Co phdn Chung khoiin Hd.

Phong

- Cdng ty C6 phAn dAu tu HAFINCO

- Cdng ty C6 phAn D6ng duoc Ti6n Sa

T!

s6 24 cn chinh
Lan, Hdng Bdng,
Hdi Phong

16 lo-1

ich

4,99%

Tj

l€ quy€n
bidu

Hoat d6ng kinh
doanh chinh

4,99%

Mdi giqi, tu
doanh, tu v6n
dAu tu

s6 r35 Eien
Bi€n Phu, l-l6ng
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15,00%

15,00%

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20,a0%

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56

Green

Vin Linh, L€
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(*)

chlng

kho6n

l:

S,

Nguy6n

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(*): Theo Nghi quvet s6 olrzo t sntq-HAP ngdy 10/06/2015
cria H6i ddng qudn tri rdp dodn HApACo, trong thoi gian
vlen.!u6c te.creen tdng v6n di€u 16, T6p dodn HApACO se kh6ng gop th€rn v6n
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00/01/1900

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96.08t.452.t73 96.08t.452.t73
96.08t.452.I'.t3 96.081.452.1,r3

- Trrii phiiiu

40.686.087.555 40.686.087.555
40.686.087.555 40.686.087.555

- Cric khodn ddu tu khric
Edu tu rldi han
- Tidn

-

r

gfi

c6

k!

7i.600.000.000
71.600.000.000

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ral pnleu

71.600.000.000
71.600.000.000

- Cdc khodn ddu tu khdc

96.081.452.173 96.081.4s2.173 112.286.087.55s

11?.286.087.sss

(**): Chi ri6t
tlAn

cAc khodn ti€n gr?i cd k! han tai thoi di6m 30/06/2015 nhu
sau:
gtic6 ki'han tai Ngdn hdng TMCP xuAr nhdp khAu vi€t Nam - chi

nhrinh Hii phdng theo hqp d6ng tidn
ry.oalr
grii c6 kj han s6: 15.12.20 r4EIB-HApAco ngdy t5/r2t20r4
vdi cai didu khoin chi ti6t sau:
+ 56 tidn g*i: 18.265.087.555 ddng;

+ Lai ti€n g[i: 4.}yo/ nilm:
+ Ky han gLii: l2 lhiingi
+ Sii du tai 30/06/2015: 2.060.452. 173 ddng.

22

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C6ng ty C6 phin Tdp dodn HAPACO
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tli

01/01/2015 dCn

Hop d6ng ti€n grti cd k| han tai Ngdn hang TMCP xu6t nhap khdu Vi6t Nam- Chi nhdnh Hai phdng
rheo
grli c6kj'hans6: 18.08.2014ErB-HApAco ngdy r8/08/20r4vdi cdc didu khoiin chi tidtnhusau;

chinh riOng
30106t2015

ho..o

ddng tidn

+S6 tiCn grii: 14.421.000.000 ddng.
+ Lai tiAn giri: 6.8Vo/ n6n;

+ Kj'h+n grii: 12 th6ng;
+ Tdi khoan tidn gti tiiit kicm duoc sir dung dc th6 ch6p cho khodn vay tai hgp
ddng tin dung s6 1603-LAV-201401412
ngdy 3 I /10/2014 vd Bi6n bdn sira d6i bd sung hop ddng ngdy llllll2ol4 gira cong ty c6 phdn
Tdp dodn IJApACo vd
Ngdn hdng TMCP XuAt nhap khAu Vi€t Nam- Chi nhdnh Hdi phdng;
+ so du tai 30106t2015: 14.421 .000.000 ddng.
Ho. p dong tiAn gtri c6 k! h4n t4i Ngdn hdng TMCP Xu6t nhap
khdu vict Nam - chi nhdnh Hrii phdng theo hop ddng
ti€n gui c6 kj, han s6: 38.13.25t.n65541.TG vd phu luc hep d6ng tidn giri s6: 38.r3.2sr.iriss'+:.eirc
ngay
l0/04/2014 tai Ngdn hdng TMCO Qu6n D6i- chi nhdnh Hdi phdng vdi c6 didu khodn chi tirit sau:
+ SO tidn giiri: 8.000.000.000 ddng;

+ Lai tidn gti; 7%/nam;
+ Ki h?n gti: 12 thang;
+ s6 du tai 30/06t20t5:8.000.000.000 ddng.

l\,:_,r

Kho6n tiAn gifti ti€t ki€m cd kjr han tr€n l2 thAng theo s6 ti6t ki.am ndy 06/0 5/20 l4 tai NgAn
hdng TMC p Oudn d6i nh6nh Hdi Phdng vdi cdc di€u kho6.n sau;

.

Sd

.l

Chi

!rl

riin gni tier kidm: 7l .600.000.000 dong:

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gti:

7,43%o/

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PHAI THU NGAN HAN cUA KHACH HANC
30/06120t5

Cdc khoAn phAi thu kh6ch hdng kh6c

1.225.746.196

0l/0

1/201 s

1.225.146.196

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+ s6 dutai 30/0612015:71 .600.000.000 ddng.

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C6ng ty C6 phAn Thuong mai Djch w Hdi phdng
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2.000.000.000
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- CAm cO, thtl ch6p, kf qu!, ky cuoc
ngin
- Du thu ldi ddu tu ngln han
- Phai rhu C6ng ty Cp D6t may Hdi phdng

01/01t201 5

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:iddu tu toi da la r00 g dong vdo muc dich hgp tiic

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a*r

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