BTCTC DHG Quy 3.2016 me
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (12.54 MB, 38 trang )
cONG TY
cd pHAx oddc HAu crANG
tsAOOAOT,AI
OFI]III\IH]
BAo cAo rA cHlHn nlEHo or0l NICN Do
cHo KY 9 THANG xEr rrt0c rucAv ao raAne os NAM zors
coNG
w c0 PHAN Dugc
HAU ctANG
BAo cAo rAl cHlHn nr€uo erOl NteN Do
cso xY og rxAlc xEr rxUc r,rcAv so rliAHa
os nAm
zue
Nor DUNG TRANG
Th6ng tin vg doanh nghiep
Beng can d6i kg to6n (MAu s6 B 01-DN/HN)
Bao cao k6t que hoat dong kinh doanh (Mgu s6 B 02- DtilHN)
86o cdo luu chuygn tien tg (Mlu s6 B O3-DN/HN)
Thuyet minh chQn tQc cho bao c6o tai chtnh gioa ni6n d0 (Mlu s6 B Og-DN/HN)
CONG TY cO PHAN
DuEc HAU GIANG
THONG TtN vE DoANH NGHIEP
Quyiit alnn thanh tap
doanh nghiQp
GiSy ph6p
56 2405/QD-CT.UB ngay 5 theng 8 nam 2OO4
Quyet dinh do Uy ban Nhan dan TP. CAn Tho cap.
tting ky kinh doanh 56
57030001 11 do Sd K6 ho?ch vA Dau tu Thdnh ph6 CAn Tho cAp ngAy 15
thang 9 nem 2004.
GiAy ph6p ding k! kinh doanh cia COng ty duEc didu chinh nhidu tAn, vi Gi5y
phep deng ky kinh doanh gdn nh6t s6 1800156801 ngay 29 th6ng 07 ndm 2016
do Sd ke hoach dAu tu thanh Dh6 CAn Tho cAo.
HQi ct6ng Aurin
tri
Ban T6ng Gi6m di5c
Ban kidm
soit
Ong Hodng Nguyen Hoc
Ong L0 Dinh B&u Tri
Bd Phqm Thi Vigt Nga
Ong Ooan Dinh Duy Khuong
Ong TrAn Chi Liem
BA Dfng Phqm Minh Loan
Ong Jun Kuroda
Ong Shuhei Tabata
TrU
sd chinh
Ph6 ch0 tich
Thenh vien
Thinh vi6n
ThAnh vi6n
Thenh viCn (mi5n nhipm ngay 20 th6ng 7 nim 2016)
Thanh vien (tu ngay 15 thang I nem 2016)
Thdnh vi0n
Bd Phqm Thi Vi€t Nga
Ong Le Ch6nh DAo
Ong Doen Dinh Duy Khuong
Ba Nguyen NSac Digp
T6ng Gi6m d6c
Ph6 Tong Gi6m d6c
Ph6 T6no Giam d6c
Onq TrAn Qu6c Huno
-Nguyen
Tru0ng ban
Pnuong ihdo
Ph6
T6n! GiAm d6c
Ong Dinh D|ic Minh
Thanh viCn
Thanh vien
BA PhEm Thi MQt Nga
Tdng Gidm d6c
Qa
Ngudi dai diCn
theo phap luat
Chi tich
288 Bis Nguy6n Vin Ctr, Phudng An Hda, Quan Ninh Ki6u
Thinh ph6 Can Tho, Viet Nam
I
)
[4
-N
\n ll
. / r/l
,fl
CONG
w
cO PHAN Dugc HAU GIANG
MAu si5 B
BANG cAN D6I KC ToAN RIENG
Tqi ngiy
3't.12.2015
Tei ngay
MA
s6
rAr sAH
1oo rAr
sAN HGAH x4lr
110 Ticn vi cic khoin tuong duong tiirn
111 Tidn
112 Cac khoan tuong duong ti6n
120 Cec khoan dAu tu tiri chinh ngin hqn
123 DAu tu ntm gi0 d6n ngay ddo hqn'
130 Cac khoan phii thu ngin h4n
131 Phai thu khech hang
132 Tra trudc cho ngudi b6n
135 Phii thu vd cho vay ngSn hqn
136 Phdi thu ngdn han khac
137 D|'r phong phii thu ngSn han kh6 ddi
140
Hing t6n kho
Thuy6t
minh
4
Dqr phdng giam
153
200
TAI SAN DAt HAN
2't0
215
Cec khoen phrii thu diri hqn
Phai thu v6 cho vay dai han
220
Tai sen cai dinh
Tai san c6 dinh h0u htnh
Nguyen gia
Gi6 tri hao mdn lfly k6
TAi sAn c6 dinh vO htnh
Nguyen gia
151
221
222
223
227
zzo
230
BAt d6ng
sin ttiu tu
Tii san
250
Gic khoin ttiu tu tai chinh dei han
251
dO dang dai hen
Chi phl xay dung co ban dd dang
252
OAu tu vdo cong ty con
DAu tu vAo cong ty lien k5t
zc5
254
Oau tu g6p von vao don vi khac
Drt phdng dAu tu tii chtnh ddi hqn
260
zol
262
270
329.246.389.813
35.246.389.813
294.000.000.000
741.000.000.000
741.000.000.000
507.000.000.000
507.000.000.000
561.129.67 4.7 48
458.839.927.858
7
zJ.zt Y.zJJ.acv
8
(5.596.669.552)
9
641.538.195.399
642.895.183.246
(1.356.987.847)
598.246.141.828
600.606.776.558
(2.360.634.730)
.690
4.395.426,171
10
11
12
3.504.219.640
891.206.531
3.095.692.953
2.534.418.542
561.274.411
1.086.989.605.397
1.252.430.878.671
6.301.340.770
587.912.'t65.741
6.30'1.340.770
587.512.165.741
455.749.355.793
13
248 .464 .87
44
642.440.814.644
5 .7
(393.975.938.900)
14
207.284.480.049
226.053.296.877
(18.768.816.828)
15
Nguyen gie
cie tri hao mdn t0y k6
240
242
195.732.409.568
50.168.659.568
145.563.750.000
31.881.476.893
Gi6 tri hao mdn lOy k6
231
VND
2.031.832.055.087
52 .7 16 .7 05
gie hAng tdn kho
Tiri sin ngin h?n kh6c
Chi phl tra trudc ngSn han
Thu6 vd c6c khodn phdi thuNhinudc
150
30.09.2016
VND
2.143.786.705.886
594.243.840.493
548.426.113.594
19.165.999.426
12.388.633.598
20.040.809.017
(5.777.715.1421
Hdng t6n kho
149
ot -
26.212.238.926
36.576.236.140
(10.363.997 .214)
16
(15.980.1 18.536)
28.441.521.'t55
38.679.461.157
(10.237.940.002)
32.597.002.083
32.597.002.083
13.094.070.465
13.094.070.465
542.688.080.200
132.7 45.620.200
527.492.460.000
17.550.000.000
3.787.450.000
27.908.170.200
(16.s00.000.000)
3.787.450.000
27.908.170.200
(16.500.000.000)
Tii sin dii hqn kh6c
472.3't 5.847 .865
266.012.104.528
623.153.018.708
(357 .140.914.180)
206.303.743.341
222.283.861.877
23.441.587 .625
1
Chi phi ha trudc dai han
10
14.861.834.278
.921.653.241
14.621.653.241
Tai san thu6 thu nhap hoan tai
17
8.579.7 53.347
3.300.000.000
3.230.776.311.283
3.284.262.943.7 58
TONG TAI SAN
17
DN
GONG TY cO PHAN DI.PEC HAU GIANG
MAu
BANG cAN Dot Ke ToAN RTENG (ti6p theo)
Thuyiit
sii
NGUON VON
300
NE PHfu TRA
310
Nq ngin hqn
Phai tra ngudi b6n ngdn hqn
Ngudi mua tri tidn trudc ng5n han
Thue ve cac khodn phdi nop Nha nudc
Phei ka ngudi lao d0ng
Chi phi phai trd ngin han
Doanh thu chua thqc hien
Phdi trd ngin han khac
Vay ngin han
Quy khen thudng, ph0c tqi
311
312
313
314
315
318
319
320
JZZ
minh
330 Ng dai h?n
342 DLr phdng phai tre dei h?n
343 Quy phet tri6n khoa hoc va cOng nghe
400 v6N cH0 Sd HUU
410 V6n chrl sd h(i,u
411 Vdn g6p cia chrl sd hrlu
411a - Cd phi6u ph6 thOng c6 quydn bi6u quy6t
412 Thing du v6n c6 ph6n
415 C6 phi6u qui
418 Qu! tldu tu vA phdt tridn
421 Loi nhuAn chua phan ph6i
- Lqi nhudn sau thu6 chua phan ph6l ky
421b nay
440 TONG NGUON VON
Tqi ngiy
31.'t2.2015
VND
802.723.891.367
312.282.795.924
330.290.069.777
11
.150.620.897
12.107.069.246
l-ap bi6u
6.327.390.829
6.623.165.735
87.474.273.542
7
67
.323.247.400
19
20
65.762.094.166
18.20'1.995.862
3'1.316.430.641
21
ro..toz.Jc3./d5
3.447.830.110
9.331.710.323
22
23
260.559.860.041
86.810.996.907
270.711.206.7 37
24
51.409.006.976
26.398.766.733
25
25.010.240.243
58.002.246.423
27.623.718.837
30.378.527.586
70.316.248.452
2.320.691.833.300
2.423.536.805.968
2.320.691.833.300
871.643.300.000
871 643.300.000
6.778.948.000
2.423.536.805.968
871.643 300.000
871.643.300.000
(16.121.030.000)
1
.204.418.584.654
't
.025.023.272.831
237.851.000.646
542.991.263.137
237.851.000.646
542 .991 .263 .137
t ./'
/
Ji'
TrAn Nqoc Hi6n
860.726.137.790
858.675.471.007
',f
"l'"^-
910.084.477.983
18
r/
Ngudi
ngiy
30.09.2016
VND
T4i
MA
sii B 01 - DN
cc'totu
co pireH
l\rtocttAuotrtrY"
3.\---'.C
HO UUU HUan
Phq trAch kA toan
Ngay 18 theng 10 ndm 2016
CONG TY CO
cO PHAN DUOC
Duoc HAU GIANG
Maus6B02-DN
KEr auA HoAT ooNG K|NH DoANH RTENG
Ky 3 theng kiit
MA
Thuy
s6
ct
th[c ngay
30.09.2016
Ky 9 theng k6t
thfc ngay
30.09.2016
30.09.2015
VNO
30.09.20,t5
vNo
VND
minh
01
Doanh thu ban hang
va cung cap dich vU
02
C6c khoan giam
10
tru doanh thu
Doanh thu thuAn
vd bin neng vi
11
20
21
22
23
961,654.560.718 1.033.036.312.377 2.754.018.788.959 2.559.081.672.27'l
69,098.950.479 112.610.136.014 165.118.088.904
28
cung cdp dlch vq
892.555.610.239
Gi6 v6n hdng b6n
LEi nhuan gop
641 .797 .531
Doanh thu hoat
dong tai chinh
Chi phi tai chlnh
26
30
31
32
40
.66'l
920.426.176.363
679.121 .949.294
2.588.900.699./t49
1 .894.913.412.637
693.987.286.812
2.308.246.318.493
1.624.242.154.998
684.004.163.495
145.483.986.244
104.359.367.015
45.535.586.975
250.758.078.s78
241.304.227.069
31
16.706.844.658
16.584.118.321
8.102.579.553
16.s84.802.463
32
4.180.335.055
129.378.560.415
83.945.105.575
373.61 1.294.965
247
39.489.441
147.389.125.696
't27.700.
30
47.647.150.478
Trong d6: Chi phl
Ei vay
zc
Chi phi bAn hang
Chi phi quan ty
doanh nghiCp
2.301.427.838
9.778.933.753
J2
53.881.626.888
LEI nhuan t& hott
dong kinh doanh
Thu nhap khac
Chi phi kh6c
Thu nhap kh6c - 56
250.835.353.778
67 .620.6't7
,33
34
.6,t2
6.157.755.097
.175.442.498
,toe
t.,o,uuo.rro.uru
1.501.312.265 .t.309.897.462 10.23g.512.274
3.401.100.382
thuAn
50
T6ng lgi nhuin k6
toen tnrdc thuiS
51
Chi phl thu6 thu
nhap doanh nghiep
hiCn hanh
118.180.560.118
10.635.937.067
Chi phl thu6 thu
26 .241 .161
270.96s.666.120
.335
38.394.418.821
411.031.860.662
72 .223 .129 .409
nhap doanh nghiep
hoan l?i
LEi nhuan sau
thu6 thu nh€p
doanh nghiCp
1.000.646
//"y
_?l
"l^^---
.fu*,4/
rrAnNsecHldn
,#pnu
Ngudi
bi6u
i-ep
tracn
t<6
toan
c0Ho
:l
cd
p
338.808.731
rv
Haru
,o\DlDUOCHAUGING
K")
FFHtrrThi Viet Nqa
T6nq Giam d6c NgAt 18 theng 10 nem 2016
coNG TY c0 PHAN Duqc HAU ctANG
GIAI TRiNH
Cdng.ty C6 phAn. DuEc H!u Giang gidi trinh v6 Oi5n dong doanh thu ve lEi nhuan 9 th6ng irAu nem 2016 so vdi
cung Ky nam ruoc, cnt ttet nnu sau:
N;m 2016
T;ng, giam
NAm 2015
Qui
Chi ti6u
Qtiy 3
ovz.cco
Doanh thu thuAn
9 th6nq
2.588.901
Qtiv 3
s20.426
9 thanq
Gie
2.308.246
(27
18.181
91.939
tri
9 thAnq
3
r9
tq
Gii tri
51.469
270.966
40.833
237 .851
Nguyan nhan:
Lqi nhuan trlrdc thu6 9 theng/2016
-
cia
1
tc
-3,03%
280.654
12.16%
411.032
(66.712\
-56.45%
(140.066)
-34.08%
338.809
(51.107)
-55,59%
(100.958)
-29,80%
Loi nhufn trudc
thu6
Lqi nhuan sau
thu6
ry
.871\
COng ty me giam 34,08% vd loi nhudn sau thu6 giam 29,8% so voj
clng ki'. Nguyen nhan do:
N6m 2016, ct6 crlng c6 tni phAn, ddm bdo doanh thu dat k6 hoach va 9 thdng/2016 doanh thu thuAn
tdng hudng 12,16% so vdi clng kj', DHG ti6p tuc day manh dau tLr hoat dong truydn th6ng cac nh6n
hang
chi
lqrc. Hoat dOng ney c6 tec dQng ngdn hqn tt6n lgi
nhuin
nhLpng tao nAn tdng phAt ki6n trong
tuong lai cho c6c nh6n hing duoc dAu tu.
COng ty C6 phAn
Duqc Hau Giang xin giai trlnh.
r\
fye+{^a./.ANG ll \o
TY
,ol CONG
.. .
""co en AH
r-qlu
x
I
\'-o
----------------
TrAn Ngqc Hldn
Ngudi lap biCu
Hd Bou Huan
Phqr trech k6 toen
'Thi Viet Noa
utam ooc
)NG
)
PH
,
IiAU
coNG TY c0 PHAN DuOc HAU GTANG
Mau
BAo cAo LUU GHUYEN TIEN TE RIENG
(Theo phuong phap gi6n tiiip)
s6
th[c
Kjr 9 th6ng k€t
30.09.2016
VN9
Thuyet
minh
MA
sii B 03 -
DN
ngiry
30.09.2015
VND
LUU CHUYEN T|EN TU HOAT DQNG K|NH
DOANH
Lqi nhuan trudc thuiS
01
02
03
05
05
06
08
09
10
11
12
14
15
17
20
14
22
ZJ
270.965.666.120
Di6u chinh cho cec khoan:
KhAu hao tai san c6 dinh
Cac khoen du phdng
Lii do thanh ly tai san c6 dinh
Thu nhap ti6n lai vA c6 toc
Chi phl lai vay
LEi nhuafl tip hoat alQng kinh doanh
40.390.829.841
25
27
JO
30
JI
truoc nh[i,ng
thay d6i v6n lwu tlQng
Giam cAc khodn phdj th(Tdng)/Gidm hdng t6n kho
Teng/(Giam) cAc khodn phdi tri
Teng cdc chi phi tre truoc
TiCn.lai vay de ha
Thue thu nhap doanh nghiep da nop
Tien chi khac tir hoat dQng kinh doanh
Luu chuy6n tidn thuin tD hoat alQng kinh doanh
LUU CHUYEN TIEN TiT HOAT DQNG OAU TLT
Tr6n chi d6 Ty? sel,xdy ijHng'tdi sAn c6 dinh vd
cac iat san 0ar nan Knac
Tien thu tu thanh lV. nhuqnq ban ta; san co dinh
va Hi san dai han
Ti6n chi cho vay, mua cec c0ng cu no cia don vi
khec
Tien thu hOi cho vay, ban l?i cac c6ng cq nq cia
don vi khac
Ti6n chi dAu tu qoo v6n veo don vi khdc
Ti6n thu 16i cno -vay, c6 tOc va lgi rihuan dudc
chta
30
49.037.584.109
485.920.594
(4,859.504.172) (1.506.862.982)
(143.276.559.785) (102.789.428.660)
9.778.933.753 6.157.755.097
1.104.776.473
Knac
24
411.03,1.860.662
174.064.142.2?0 362.416.928.820
139.478.573.277 241 .088.197 .7 10
(42.287 .01
1
.688\
(1.209.982.135)
(10.042.6e7.705)
(3.845.297.136)
(6.050.863.933)
(32.506.597.606) (114.142.572.379)
(41.683.829.055) (43I13.963.162)
445.001.040.672 303.521.448.286
(50.70s.953.240)
(50 259.510.157)
8.017.239.111
(1.114.831 994.589)
11
tu
.312 .626 .7 54
(107 .249.7 15.739)
855.664.265.257
(36.978.880.580)
51.868.4S6.820
Luu chuy6n tiiin thuin tD ho3t dQng ttiu
136.996 283.766
255.188.443.354 (269.827.165.400\
101.588.382.202
(286.966.827.221) (44.208.216.940)
CHUYEN TIEN TU HOAT DONG TAI CHINH
ph6t hanh c6 phieu, hhAn g6p v6n cira
lie.n tfrq lir
cnu so nuu
Mua lai c6 phi6u qu! c|]a doanh nghiep de phat
LI..PU
22.899.978.000
-
(15.665.180.000)
975.601.333.826
40
nann
Tien thu tu di vav
||en rra no goc vay
C6 tuc, lEi nhuan da tra cho chd sd hr]ru
Luu chuydn thuin tir ho?t atQng tAi chinh
(304.296.825.000) (261.462.600.000)
@1 .548193.6961 @4.467.224.04s1
EN
Luu chuy6n tidn thuin trong k!'/ nim
(133.513.980.245) (15.153.992.699)
ou
61
Tidn vir tuong tluong ti6n ctiu nim
Anh hudng cia thay d6i ty gi6 quy d6i ngoai
tu
Tiiin
32
33
34
JO
976.774.858.019
(986.926.204.7
15)
(972.940.777.87 1)
329.246.389.813
489.229.559.612
tQ
vi tuong ttuong tiiin cu6i ky/ nem
474.075.566.913
CONG TY
e.Slr^.-TrAn Nggc Hi6n
Nguoi lap bi6u
&
CO'pH,{'N
o|/0cruu
HO ut-f u Huan
Phu trach k6 toan
Ngay 18 thang 10 nem 2016
CONG TY cO PHAN
DUoc
HAU GIANG
MAu si5 B 09
-
DN
THUYET MINH BAo cAo TAI cHiNH RIENG GIOA NIEN oO
CHO KV 9 THANG KET THOC NGAY 30 THANG 09 NAM 2d16
1.
DACDIEM HOATDQNGCUACONGTY
Ngay J th6n9 9 ndm 2004, C6ng ty C6 phAn Duoc Hau Giang.chinh thuc di vao hoat qong theo euy6t
dinh s6 2405/QD-CT.UB ngay 051812004 cia UBND ThAnh ph6 Cin Tho vd vi6c chuy6n d6i Xi nghiep
Lien hqp Duoc Hau Giang Thanh ph6 CAn Tho thanh c6ng ty c6 phAn hoat dong tdi nuoc CHXHCN
Viet Nam theo GiAy ph6p kinh doanh s6 5703000111 nqav 15 thano 9 nim 2004 do Sd K6 hoach va
D5u tu Thdrnh pn6 C6n rho cAp vdi v6n didu l0 ban dAu U AO.OOO.OOd.OOO e6ng.
c6 phi6u cia COng ty duqc ch6p thuan niem y6t tai Sd ciao dich chung kho6n Thdnh ph6 Hd Chi [Iinh
vao ngay 01 theng 12 nem 2006 theo Giay phep ni6m y6t c6 ptri5u s6 g3/UBCK-cpNy cria 0y ban
ch0ng kho6n Nha nudc, vdi m5 chLrng kho6n ld DHG.
C6.dong lon nhAt crla COng ty ld T6ng Cdng ty DAu tu v6n NhA nuOc ("SCtC"), sd hiru 43,31% von c6
phAn cia C6ng ty. SCIC dugc ki6m soet bdi Chinh phrl nuoc CHXHCN Viet Nam.
Hoat dong chinh crla Cong ty ta sdn xuSt va kinh doanh duEc phAm.
Chu ky san xuAt kinh doanh thong thudng cria COng ty Ia trong vdng 12 th6ng.
T?i ngay 30 thang 09 nem 2016, C6ng ty c6 1.682 nhan vt6n (tqi ngdy 31 theng 12 nam 201Sr .1,852
nhdn vi6n).
QuyAn lgi cria C6ng ty hong cac cong ty con, cong ty lien k6t duqc li6t k6 duoi
diy:
Quydn sd hiru
T6n
C6ng ty con:
C6ng ty TNHH
DT
Hoat dgng chinh
MTV
Pharma
Mry
DHG
Kinh doanh dugc ph5m,
vet tu, trang thi6t bi, dung
cU y tC, thuc pham chuc
ndng vA duqc mf ph6m
Giay ph6p Kinh doanh
30.09.2016 31.12.2015
hoach
l\Oo/o
100%
hoach
1OO%
1O0'/o
hoach
loo1o
't00%
S6 6104000035 do Sd K6 hoach
ve Oau tu tinh Cd Mau c5p ngdy
8 th6ng 4 nem 2008
100%
100%
s6 6403000044 do sd K6 hoach
5't%
51%
100%
'100%
S6 5104000057 do Sd K€
Diu tu tinh D6ng Thdp cAp
ngdy 28 thdng I ndm 2008
Kinh doanh dich vu to henh
Du ljch
noi dia
s6 5704000134 do Sd K6
ve Oau tu Thanh ph6 Cdn Tho
cap ngdy 26 thang 12 nem 2007
c6ng ty TNHH MTV
Dugc phem HT
Kinh doanh duqc pham,
vat tu, trang thi6J bi, dung
cU y te, thuc pham ch&c
ndng va duqc my pham
va Oau tu linh Ki€n Giang c5p
ngay 16 thdng 5 nim 2008
C6ng ty TNHH MTV
Dugc pham CN/
Kinh doanh duqc phdm,
vat tLr, trang thi6l bi, dung
cU y te, thvc pham chuc
neng vA duqc my phem
c6ng ty c6 phan
Duqc S6ng Hau
Kinh doanh duqc ph6m,
vat tu, trang thiCl bi, dung
cU y tC, th\rc phem ch&c
n6ng vd dugc m! phAm
Kinh doanh duqc ph5m,
vat tu! trang thiCl bi, dUng
cU y te, thuc pham chU,c
ndng vd duqc m! phdm
bi6u
vA
c6ng ty TNHH
C6ng ty TNHH MTV
A&G Pharma
vi
56 5604000048 do Sd K6
ve Dau tu tinh Hau ciang c6p ngdy
20 theng 7 ndm 2007
s6 1601171629 do Sd K6 hoach
vd DAU tu tinh An Giang c6p ngdy
17 theng 6 nim 2009
'a
coNG TY c0 PHAN DuEc HAU
GTANG
Meu sii B 09
DAc oreM HoAT oQNG cUA coNG Ty (ti5p theo)
vi
Quyen sd h&u
Hoet along chinh
TCn
Mry
C6ng ty TNHH
uugc pnam u l
C6ng ty TNHH MTV
TOT Pharma
Gidy ph6p Kinh doanh
Kinh doanh duqc phdm,
vft
MTV
Duqc pham DHG
Kinh doanh duqc phdm,
v{t
MTV
1
C6ng ty TNHH MTV
Duqc phem B&T
Kinh doanh duqc phem, vat
tu, kang thiCt bi, dung cq y
C6ng ty TNHH Fuji
Medic
COng ty li6n k6t;
Cong ty C6 phAn
tao vtnn Hao
s6 1900455594 do Sd K6
1000/0
't00%
'l00yo
100%
100%
1000/0
100%
100%
100%
1O0o/o
1000/0
100%
hoqch vd DAu
ndm 2011
Sdn xuAt vd kinh doanh
s6 ffooi2443o do sd K6
hoech vd Oeu tu tinh Hau
dugc phAm, vat tu, trang
Giang cap ngey 16 th6ng
nem 2010
I
San xu6t giSy nhan, bia
nhen, bao bi tir giSy vd bia;
Sen xuat kinh doanh bao bi
nhr.ra, nh6m, gi6y; In xuAt
oan pnam
s6 64204iooooo7 do Ban
quan ly cac khu c6ng
nghiQp tinh HQu Giang
cap ngay 28 th6ng 09
nem 20'12
Kinh doanh duqc phem, vat
tu, kang thiAt bi, dqng cU y
Kinh doanh duqc phdm,
vit
tu
tinh Bqc
Lieu cep ngay 29 thdng 3
56 1300917335 do S& Ke
hoqch vd Ddu tu tinh B6n
Tre cep ngAy 5 thang 1O
nem 2012
thuc pham choc ndng va
duEc my pham
COng ty TNHH MTV
VL Pharma
100%
hoqch vd DAu tu tinh TiAn
Giang cAp ngAy l3
theng 11 nem 2013
tC,
COng ty TNHH MTV
TVP Pharma
100vo
56 1200975943 do Sd
tu, trang thi.6t bi, dung cU y
te, thuc ph6m ch&c ndng ve
pham ch0c neng ve dlrqc
my pnam
ln Bao bi DHG
KC
18011 13085 do Sd K6
ho?ch va Dau tu thanh
ph6 Can Tho dp ngay 25
theng 2 nem 2009
thiCt bi, dung cu y th6, th(yc
COng ty TNHH
't00%
s6
t6, thr.rc ph6m choc ndng vd
duqc my pham
COng ty TNHH
100%
Kinh doanh dugc pham, v6t
duqc my pham
Cong ty TNHH MTV
Bali Pharma
100yo
hoach va Oau tu tinh S6c
Trdng c5p ngAy 11 id:,ang 4
nim 2008
duEc mi phem
C6ng ty TNHH MTV
TG Pharma
100vo
s6 2200286342 do sd K6
tu, trang thLCt bi, dung cU y
tC, thuc pham ch&c ndng vd
duEc my pham
tLr, trang thiCl bi, dung cU y
tC, thuc pham choc neng ve
tlr, trang thiet bi, dung cU y
t6, thuc phem ch&c neng vd
s6 2100510569 do Sd K6
hoach val Oau tu tinh Tre
Vinh cep ngey 19 thSng tO
duqc m! phdm
nem 2012
Kinh doanh duqc ph5m, vat
lu, trang thiet bi, dung cu y
t6, thqc pham ch0c ndng va
56 1500971019 do Sd K6
hoech ve Oau tu tinh Wnh
Long cAp ngdy 19 th6ng 12
dugc m! phAm
nem 2012
Hoet dong c0a c6c phdng
khdm da khoa, chuyCn khoa
va nha khoa
s6 1801472944 do sd K6
Sdn xuat va kinh doanh Teo
Spirulina
bi6u
quyCt
30.09.2016 31.12.2015
51%
hoech ve Oau tu Thanh
ph6 Cln Tho cilp ngey 27
th6ng 07 ndm 2016
s6 4803000150 do s& K6
hoach va Oau tu tinh Binh
ThuQn c6p ngey 4 th6ng 2
ndm 2008
8
31
,36%
31,36%
-
DN
CONG TY cO PHAN
2
Duqc
HAU GIANG
co so LAp BAo cAo rAr cHiNH
Co s&
lip bio
c6o
tii
R|ENG GtoA NIEN Dg vA NAM TAt
cHiNH
Meu si5 B 0s
-
DN
chinh ri6ng gi0,a ni6n ifQ
Beo c6o tai chinh rieng gioa nien. do duqc. klnh bdy bing Ddng vi6t Nam (vND), theo nguy6n tjc giir
goc va phu hqp voi chuan mLrc ke toAn, che d0 ke toen doanh nghiep Viet Nam ve cec quy dinh phep ty
c6 lien quan d6n viec lap vA trinh bey beo cao tai chinh.
860 c€o tai chinh rieng gioa niCn alo nhSm muc dich trinh bay tinh hinh tai chinh crla COng ty tai ngay
30 theng 9 nim 2016, c0ng nhu k6t qud hoqt dOng kinh doanh va tinh hinh luu chuy6n tienie cnJt!;'
hoq! dQng 9 theng k6t thuc ngay 30 th6ng 9 nam t016. Do do, c6ng ty kh6ng thuc nien nqp nhat cac
khodn dau tu vao cong ty con va cong ty lien k6t trong bao cao tai chinh ri6ng giira ni6n dO nay. Cac
khoin dAu tu crla c6nq ty duEc ghi nhan theo chinh s6ch cria C6ng ty va duqi trtnh bey tai ihuydt
minh s6 3 ben dudi.
Beo cao tei chinh rieng giira,nien dQ khong nhdm phdn anh tlnh hinh tai
_chinh, k6t qu6 hoat cl6ng kinh
doanh vd tinh hinh l"u
ti6n
te
theo
cac
nguyen
ttc
vd
th6ng
te
ke
toan duqc chdp nhin ihung
9!.!V9l
tai cec nuoc khec ngoai ViCt Nam.
Nim tAi chinh
Nem tdi chinh cria COng ty b6t deu
3
tir ngdy 01 thang 01 va k6t thuc vAo ngay 3j thang
12.
T6M TAT cAc cHiNH sAcH KE ToAN cHu YeU
Sau day la c6c chinh sech k6 toen cho y6u ttugc COng ty ep dr;ng trong viec lap b6o c6o tai chinh rieng
gi0a niCn d0:
Udc tinh kii to5n
Vigc lap beo ceo tai chinh ridng gi0a nien dO tuan thrl theo chuin mr.rc k6 todn, che dO ke toan doanh
nghigp Vlej Nam va cac 9.uy djnh phap tli c6 tiCn quan d6n viOc tAp vd trinh bay b6o cio tai.chtnh y6u
cau Ban TOng Giam d6c phai c6-nh0ng udc tinh va gid dinh rinh hudng dan s6 lieu bao ceo ve cong no,
te.i sdn va viec trinh biy.c6c khoin c6ng nE vA tai sen tidm tdng tqi ngiy k6t thUc ky hoat
dong cung nhL,
cac so lleu bao cao ve doanhlhu va chi phi trong su6t ky hoat dQng. Mic dir cec uoc tinh k6 to6n duoc
l6p bang tAt cd su hi6u biSt c0a Ban t6ng ciam-06c, 16 t rri t6 bi,"at iii n .o ir.lg r,r.ra.'uo,i .a. uoc tinh,
gid dinh ddt ra.
Ti6n
vi
cric khoan tuong tluong ti6n
TiAn vd c6c khoan
tuong duong tidn bao gdm tidn mat tai quV, ti6n danq chuv6n, cdc khoiin ti6n orli
khong ky han ve cac khoin dau tu ngdn.h4n c6 k1i hqn kh6ng qud e tnang k6iu ngdy dau tu, c6 k:ha
ning thanh khoan cao, d6 dAng chuy6n d6i thanh ti6n vA it rrli ro li6n quan d6n vi6c bEn d6ng gia tri.
Cdc khoan
diu tu tii chinh
gi!
DAu
tu ndm
!!9
r!oa1,{ay tu n5m_gio d6n
d6n ngey deo h?n
nga,y deo han ta c6c khoan ma Ban T6ng
dinh va cO khd neng gio den ngay dao han.
cjem d6c COng ty co
)i
Cec khoan dAu tu n5m gio af6n.ngay dao han gdm cac khoan tiAn g&i ng6n hang c6 ki/ han cdn lai
khong^qu6 12 th6nq k6 tu thdi ari6m bAo cdo voi muc dich thu tej nani
4, 6ac khoin dau tu nay duqc
ghi nhan theo gia g6c tr} di du phdng. gjam giA dAu tu. Thu nhap lei tu cic khoin tiAn g&i ngan hang c6
ky h?n duqc ghi nhan tren 860 ceo k6t qua hoat d6ng kinh doanh tr6n co sd d!r thu.
DAu
tuvito
cec c6ng ty con vA c6ng
ty li6n k6t
DAu tu vdo cdc c6ng ty con
cong ty con la ceccong ty do c6ls ty ki6m soal VlQc ki6m soat dat duoc khi cong ty c6 khd ndng
ki6m
soet c6c chinh s6ch tAi chfnh vd hoat d6ng cia cAc c0ng ty nh{n dAu tu nndm thrl duqc loi ich tt hoat
dong
cia cac c6ng ty ney.
,\
(14
CONG TY cO PHAN
Duqc
HAU GIANG
wtiu s6 g og - ot't
Ddu tu vdo cAc c6ng ty ti6n k6t
C0ng ty li6n k6t la mQt c6ng ty me-C6ng ty c6 inh hudng-d6ng kB nhung kh6ng phdi la c6ng ty con hay
cong ty lign doanh cl]a COng ty. Anh hudng ddng k6 th6 hien d quydn tham gia veo vigc dua ra cac
quyet dinh vC chinh sach tai chinh va hoat dong cda bCn nhan dAu tu nhung kh6ng c6 dnh hudng vd
mAt kiem so6t hoac dong kiCm soat nhil'ng chlnh sach ney.
COng ty ghi nhan ban dAu khodn dAu
tu vdo c6ng ty con va c6nq tv lien k6t theo qia o6c. C6nq tv hach
tozn.vao Ihu llrap_ten Beo c6o k6t qud hoqt 40ng kinn doanh kho?n dugc chia t-u tdi nnuan ihJAn toy
kc c0a ben nhan dau tu phet sinh sau ngev dau tu. cdc khoan khac md c6no tv nhen duoc nooai toi
nhuAn duqc chia dugc coj la phAn thu hdi cbc kho6n dAu tu va duqc Ahi nnan ia (no6n giam tru-gia gdc
dau tu.
Olu tw vio c6ng cg vi5n cria don vi khic
Diu tu,vio cdng cr,r v6n c0a.don vi khdc phdn 5nh cdc khodn
dAu tu cOng cu v6n nhung COng ty kh6ng
c6 quy6n ki6m soat, ddng ki6m soet hoac c6 anh hLrdng deng kd d6i vdi b-6n ouoc dAu tlu.
Khodn d3u,tu veo_cong cr; v6n cac don vi khdc duEc phdn 6nh theo gi6 g6c tru cdc khodn du phdng
gidm gid dAu Iu. Du phong giam gia duEc tap khi cong ty nh{n dau tubi t5, ngoai ku khodn t6 mi Ban
T6ng Gi6m d6c C0ng ty da dU doen tu khi dAu tu,
Nq phai thu
NE phai thu la s6 tie-n c6 thd thu hdi cia khach hang hoqc cac d6i tuEng khac. No
bay theo gia tri ghi s6 tru di cac khoan drr phdng phAi thu kh6 d6i.
phii thu duEc trinh
Dqr phdng phdi thu kh6 ddi duoc trich lap cho nhong khoan nq phei thu da qu6 h?n thanh toan trlr s6u
thang trd len, hoac cac khoin nq phei thu ma ngudi n9 kh6 c6 [he ning thanh toan do bi thanh t!, pha
sdn hay cAc kh6 khen tuong tE.P.
Hing t6n kho
Hdng t6n. kho duEc x6c
tr€n co sd gi6 thAp hon gioa gia g6c vir gi6 tri thuAn c6 th6 th\rc hien
.dinh.
ouqc. ura.qoc nang ron Kno bao gom chi phi mua va c6c chi phj khec c6 ljen quan truc ti5p d6n vigc
mua.hangt6n kho..Trong trudng hqp,c6c.sdn phdm duEc.sdn xudt, gia g6c oao
!6m cni phing.uyon vat
ligu fi1c tiep, chi phi lao dong trvc ti6p va chi pht san xudt chung, n6u c6, d6 co duqc hang idri rno o
di9 dieT vlll?lg.thej hien.lai cia g6c cria hdng t6n kho duqc xdc dinh theo phuong ph6t binh quan
gia quyen. Gia tri thuen c6_th6 thqc hien duEc duqc xac dinh bing gid b6n uoc tinh tr-ir'c6c chi
Dhi uoc
'tinh d6 hoan thanh san phAm cirng chi phi ti6p thi, b6n hdng va pir5n-pn6iprrii ii.rl.
9y qlons giam gie hang tdn kho c0a c6ng ty duqc hich lap theo cec quy dinh k6 toen hien hanh. Theo
tv duqc,phep trich rap d$ phong gidm gia hang. tdn kho-r6i thdi,-h6ng, k6m pham chdt va trong
cia hang t6n kho cao hon gjd tri thuan c6 th6 thrrc hien duqc tai ngdy ldp Bdng can
doi kC to5n.
-ddr,c91g
tlHqls. hgp gie g6c
TAi
sin cri alinh h(iu hinh va khiu hao
Tdi san c6 dinh hou hlnh duEc trlnh bay theo nguyen gi6 tru 9i6 tri hao mdn loy k6.
fp-ryT
9]6
jqi:an
c6.d;ntr hou hinh bao g6m gi6 mua va todn b0 cAc chi phi kh6c tien quan trqc tj6p
oen vrgc oua lat san vao trang thai san sang s0 dung.
dl.ll hiru hinh duoc khAu hao theo phuong phap dudng thEng dua tren thdi gian h0u dung
1?f,.9
uoc flnn. cu tne nhu saui
uo nam
Nha c|}a ve vat ki6n tr0c
c-zJ
T?i
--;-;;
M6y m6c va thi6t bi
3 -20
Phuong tign van tdi
3-
Thiet bi van phdng
10
3 - 10
cdcthoan Fi, 16 phat sinh kht thanh ty, ben tei san ta ch6nh lech gioa thu nhap tir thanh
laicia tai sin duoc ghi nhan vao 86o cdo k5t qud hoat dong kinh-doanh.
10
Iy ve gie tri con
CONG TY CO PHAN DITOC HAU GIANG
Thuc hoat
Mau si5 B oga
tt6ng
-
ottt
COno tv le ben cho thue
Doanh thu cho thue.hoat d0ng duEc ghi nhan theo phuong ph6p dudng thdng kong su6t thoi gian cho
thue. Chi phl truc ti6p ban dAu phdt sinh trong que htnh dam phen ty nop edng th-ue hoat dQng duqc
ghi nhan veo gi6 tri s6 s6ch crla tai san cho thuC va k6 toAn theo phudng phap ttudng thing tioig su6t
thdi gian cho thue.
C6no tv la bCn di thue
MOt khodn thue duoc xem la thue hoat dQng khi ben cho thue v5n duoc hudng phAn lon c6c quyAn lEi
va phSl chiu rrii ro vA quyAn sd h0u tdi sdn. Cni pni thuC ho?t d6ng duoc ghi n-h6n vdo beo cao k6t qua
hoat dpng kinh doanh theo phuong ph6p dudng thing trong su6t thdi gian thue.
Tii sen c6 dinh v6 hinh vi kh6u hao
Tdi sdn c6 dinh vo hinh th6 hign gie ki quy6n srl dqng d6t va phAn mdm may tinh duqc trinh bey theo
nguyen giA tru gid ki hao mdn l0y k6.
QL.ryen srl dqrng d5t c6 thdi han- duqc kh6u hao.theo phuong
.phap dudng thdng trong thdi han hieu tuc
cua u.ray cnung nhan quyen su dung dat. Quyen sl} dung dat v0 thoi han duqc ghi nhan theo gi6 g6c
va khOno khAu hao.
may tinh duEc kh6u hao theo phuong phep dudng thing trong thdi gian hiru dung uoc tinh
lni.-fil
tu3d6n8n6m.
B5t alQng siin
diu tu
:dj' dAu tu baogdm lh.a !9ac mQt phAn cia nha hay ca nha va d6t, co sd ha tang do c6ng ty
nem gio nhem muc dich thu lqi tu viec cho thue hodc chd tang gia. Bat dQng sdn oAu tu cn6 thue Ouoc
trinh bey theo nguyen gie.tru gi6 tri hao mon t0y
Bet dong idn oAu tu chd tang gi6 duqc trinh biy
th_eo nguyen gid tru suy giam gie tri. Nguy6n gid cria b6t dgng sdn dau tu ouqc miioao g6m gia
mui
vd c6c chi phi lien quan hyc ti6p nhu phl dich vu tu vAn vd tu4t pnap tien quan, thu6 trudc ta vd chi phl
giao dich lien quan khdc. Nguy6n gje b6t dQng sdn dAu tu t1r xay id giA tri quy6t to6n cong trinh hd5c
cac chi phl lien quan trr,rc ti6p cria b5t dong sdn ddu tu.
B?t d0.19
k!
BAt dong
sin
udc tlnh
tr.r 10
dAu tu cho thue dugc kh5u hao theo phuong phAp dudng thing tr6n thdi gian huu dung
d6n 16 nam.
Chi phi xay dr,rng
co biin dd dang
cec tai sen dang trong qua trlnh xay dung phqc vu muc dich sdn xu5t, cho thu€, quen tri hoec cho bet
ky muc dlch nao khac duqc ghr nhan theo gi6 g6c. chi pht nay bao gdm cdc chi pht cin thiet d6 htnh
thanh tai sen phir hop voi chfnh sech k6 todn cia c6ng ty. vlcctinh khSu hao crla cac tai san nay duqc
5p d'.rng gi6ng nhu vdi cdc tai san khAc, b5t dAu tu khi tei san d vao trang th6i sEn sang s* dung.
Chi phi tra
tru6c
Cfi nnltlq trudc bao 9dm c.ac chi phi thfpc t6 da ph6t sinh nhung c6 tidn quan d6n k6t qud hoat ddng
san xuat kinh doanh crla nhidu ki/ k6 toan. C6c khoin chi phi ka trudc bao gdm chi phi nSnq c5p tdi sdn
phf thue dAt tra trudc, gie tri c6ng cu, dvng cu, linh kicn toai nh6 ed xu6t ocrng vd cic kho6n chi
thue,
phi tra-chi
trudc kh6c.
Ti€n thu6 dAt th6 hign s6 ti6n thuc det da duoc tra trudc. Tidn thue d6t tra trudc duEc phAn b6 vdo B5o
c6o k6t qud hoat dong kinh doanh theo phuong ph6p dudng thdng tuong rtng voi thdi gian thu6.
Cic khoan dp phdng phii
tri
cic khoin dv phdng phdi trd dugc
ghi nhfn khi c6ng ty c6 nghia vq no hien t?i do k6t qua tir m6t su
kien da xay ra, va c6ng ty cd kha nang phai thanh toln nghiJvu nay. cec khodn du ohdnq duoc xac
dinh tren co s& uoc tinh cia Ban T6ng Gi6m d6c v6 c6c khodn chi phi cAn thiet dd thanh toin nghia vu
no nay tai ngAy tqp Bdng can d6i k6 toen.
iHo
-j ps
JC i1AU
CONG TY cO PHAN
Dugc
HAU GIANG
Miu s6 g
TrE cdp th6i viCc phei tra
oga
-
DN
Trq cAp th6i viec cho nhAn vi€n duEc trich trudc vao cu6i m6i ky bao ceo cho toan bO ngudi lao dOnq
da lam vigc tAi COng ty tu di 12 theng_tra lCn. Thdi gian ldm viic de tinh trq cAp thoi viglc ta t6ng thOi
gian ngudi lao dong da lam viec thuc tC cho ngudi s& dqng lao dong tnr di thdi gian ngudi lao dong de
tham gia bao hi6m thit nghiep theo quy tlinh cria phep luat va thdi gian lam vi€c dd duoc nguoi srl
dung lao dong chi tra trq cap th6i viec. Muc trlch cho m6i nim lim viQc bing mqt n&a moc luong bjnh
quan thang theo Luat Lao dQng, Luat Bao hi6m xi hQi va cac van bdn huong d5n c6 li6n quan. 146c
luong binh quan theng dA tfnh trq c6p th6i viec s6 dugc diSu chinh vdo cu6i m6i t
khoSn trtch trudc nay se duqc ghi nhan vao 860 ceo k6t qua hoat dong kinh doanh.
Dp phdng cho c6c khoin chi phi thu dgn, kh6i phgc
vi hoin trA mit bing
Theo yeu cAu cria Th6ng tv s6 2OOIIOI4|TT-BTC ban hanh bdi BO Tai chinh, kA t0 ngay 01 thAng 01
nim 2015, C6ng ty lqp dqP phdng cho cdc khodn chi phl thu dan va kh6i phuc phet sinh khi hoen tra met
beng di thue. 56 dq phdng dugc x6c dinh can ct:f vdo t6ng udc tlnh chi phi thu dQn va khoi phuc mat
beng se phat sinh khi hodn trd. mat bing trong tuong lai vA duqc ghi nnari oeu qua su6t thdi gian k6 tu
ngay 01 theng 01 ndm 2015 d6n khi hoan tra mAt beng.
Doanh thu chua
thgc hiCn
Doanh thu chua thfrc hien la khoan doanh thu tuong Ong voi gja tri
fang h6a, dich vq ph6i chi6t kh5u
gidm.giS cho kh6ch hdng trong chuong trinh khdcli hang truytn th6ng.-C6ng ty gni nh4n cec khoan
doanh thu chua thtrc hign tuong ung vdl phAn nghia vu mE Coirg ty s6 piai tn,ic hig-n trong tuong lai.
Ghi nhAn doanh thu
Doanh thu ben hang_duqc ghi nhAn khi d6ng thdi thda men tat ca n5m (5) didu ki6n sau:
(a) C6ng ty d5 chuy€n giao phAn ldn rrli ro vd lqi fch gdn liAn vdi quybn sd hou sdn phAm hoac heng
h6a cho ngudi mua;
(b) cong ty khong cdn nim gio quydn quan ly hang h6a nhu ngudt sd hou hang h6a hoic quydn ki6m
so5t hAng h6a;
(c) Doanh thu dugc xic dinh tuong d6i chic chdn;
(d) Cong ty se thu duoc lqi ich kinh t6 tu giao dich ban hang; va
(e) Xdc dinh duoc chi phi tien quan d6n giao djch ben hang.
Doanh thu cria giao dlch v6 cung c5p dich vv duEc ahi nhan khi k6t qua
cia giao dich
d6 duEc xdc dinh
€y. Trudng.hqp giao.dich vd cung c6p dich vp li6n quan -d6n nhidu k! thl doanh thu
ghi. nh_fn trong ki' theo k6t qud phAn cdng viQc ata hoan thenh tai ngAy cria Bdng can d6i k5 toan
mOt cech d6ng
duqc
cua Ky
tin
0o Ket qua cua glao dlch cung cap dich
sau:
vV duqc x6c dinh khi th6a men tet ce b6n (4) di6u kiQn
(a) Doanh thu duEc xAc Ctinh tuong d6i chic chAn;
(b) C6 khA neng thu duEc tEi tch kinh t6 tr:r giao dich cung c6p djch vV d6;
(c) X€c dinh dugc phdn c6ng vigc da hoen thanh tai ngaicrlj Bang can d6i k6 toan; va
(d) X6c dinh tluoc chi phi phat sinh cho giao dich va chi phi eA noan tfranfr giao dich cung
d6.
Lei. tien
cdp dich vu
gl}i duEc ghi nhan tren co sd ddn tich, dugc xac dinh tren s6 du c6c tai khoan ti6n
suat ap dung.
Lai tU cec khoen dAu
tu dugc ghi nhan khi C6ng ty c6 quydn nhan khoan
gli va lei
tat.
Gic khoin giam tru doanh thu
cdc kho6n gidm trr doanh thu bao gdm,chi6t khSu thuong mqi,-hang,b6n bi trd lai va giam gi6 hang
?i1,9?,q.9..,:l Cl?m qy d?a.lh thu-phat sinh cuns k!' tieuihu sjn ph"Am, hans noa oic"n vu duqi gnr
nnan oteu cntnh gtam doanh thu ky ph6t sinh,
IjTgln!."iilllL
lits pr, dl.J' y\'. gq !e., thu ti] cac ki, truoc, d6n k!, sau m6i chiet khAu thuons
Tgr'.Slil gra hang ban hoac hang bdn bi trd l?i nhung ph6t sinh kudc thdi di6m phdt hAnh b6o cdo
chinh thl ghi nhAn di6u chinh giam doanh thu crla
12
k! tfp b6o c6o.
td-i
coNG TY c0 PHAN DLPqc HAU crANG
Chuong trinh dinh cho khech hing truydn thting
Miu sii g oga
-
DN
Doanh thu duqc ghi nhAn ld t6ng s6 ti6n.phai.thu hodc dd thu tru di gi5 tri hEp tli crla hang hoa, dich vr,r
phei cung cap mien phl hoec s6. phai chi6t khAu, giam gi6 cho ngudi mua. cia tri cia heng h6a. dich vu
phai cung cep mien ph.i hoac s6 phdi chi6t kh6u, giim gi5 cho nguoi mua duoc gtri nhan la doanh thu
chua thuc hien. Neu het thoi han cia chuong trinh ma ngudi mua khong dat di dieu kien theo quy dinh
va khong duqc hudng hang h6a dich vq mien phi noac chi6t khAu gidm !ia, tnoan doanh thu chiri tnuc
hien duEc ket chuy6n vao doanh thu ban hang, cung cAp dich vr,r.
Khi ngudi mua dat duEc cac dieu kien theo quy atinh cia chuong trinh, trudng hgp nguoi ban truc tiep
cung cap hing h6a, dich vU mien phi hoac chiet khAu, giim gi6 cho nguoi mua: Khoen doanh thu chLra
thuc hien tuong ung voi gi6 tri hqp ly cia s6 hdng h6a, dich vu cung cAp mien phi hoic s6 phiii gidm
gia, chiet khau cho ngudi mua duEc_ghi nhAn la doanh thu b6n. hang, cung cdp dich vu khi ngudi mua
d6 nhAn duqc hang h6a, djch vt.r mien phi hoic duoc chi6t khAu, giem gi6 theo quy djnh cl]a chuong
trinh.
Khi ngudi .mua d?t duqc c6c di6u ki6n theo quy dinh cia chuong trinh, trudng hqp ben thLr ba cO nghia
vu cung cap hang h6a, dich vU mien phi hoac chiet kh6u, giim gi5 cho ngLrdi mua: Neu hop ct6ng giua
ngudi bAn va ben thu ba d6 kh6ng mang tinh ch6t hop d6ng dai lt, khi ben th0 ba th\rc hien viec cung c5p
hdng h6a, dich vu, chi6t khAu gidm gi6, kho6n doanh thu chua thErc hipn dugc k6t chuy6n sang doanh thi.r
ban hang, cung cap.dich vU. Neu hop d6ng mang tinh dai ly, chi phAn ch6nh lech gioa khodn doanh thu
chua thuc hien va sd ti6n phdi kd cho ben thu ba moi duoc ghi nhan la doanh thu. 56 tien thanh to6n cho
ben thu ba duoc coi nhu viCc thanh toen khoan nq phai tr,
Ngoai t9
ty ap d,ung x-0 ly chcnh lec.!
ti
Sie theo huong d5n c0a ChuAn muc ke to6n Viet Nam s6 10 (VAS
dO, cac nghigp vu phat sinh b6ng ngoai t9 duoc
chuyen,doi theo ty gie tai ngay phet sinh nghiep vu. 56 du cdc khodn muc ti6n t0 c6 g6Cngoai td tai
ngay ket th'jc k!, hoat ddng duoc chuy6n d6i theo ti qia tai noey nav. Chenh lech t.i oia phZt sinh duoc
hach toZn vao Beo cao kdt qua hoat dong kinh doanli. Lai chanh leih t.i qi6 do darih-aie tai cdc s6 du tai
ngay ket thuc ki' hoat dong kh6ng duoc dirng d6 chia cho c6 dong.
9^Qng,
10)
"4nh,ludng cta yiec thay d6i t! gia h6i doei". Theo
Chi phi cli vay
Chi phi di vay dugc ghi nhan vao chi phi siin xuAt, kinh doanh trong ky khi phet sinh, tru khi duoc v6n
ho6 theo quy dinh cia Chu6n mlrc ke toen Viet Nam s6 16_ 'Chi phi tti vay". Theo do, chi phi di vay tien
quan lruc ti6p d6n vi6c mua, dAu tu xay dung hodc sdn xuAt nhirng tdi sdn cAn mot thoi gian tuong af6i
dai d6 hoan thanh dua vao s0 dung hoac kinh doanh duEc cang vlo nguyen gia tAi sdn iho den khi tdi
san d6 duoc dua vao s& dung hodc kinh doanh. Cac khoen thu nhap phet sinh tu vigc dAu tu t?m thot
cec khoan lay duEc Ahi giam nguyen.gie tdi sAn c6 lien quan. D6i voi khoan vay ri€ng phqrc vu viec xay
dung tai siin c6 dinh, bat ddng sdn deu tu, l5i vay duoc v6n h6a kd ca khi thoi gian xay dung dudi 12
thang.
Thuii
Thu6 thu nhap doanh nghiQp th6 hien t6ng gi6 tri cria thu6 phii trd hifn tai va thue hoan tai.
56 thu6 hien tai phai tra dLrEc tinh dqra trCn thu nhap chiu thu6 trong ky. Thu nhap chiu thu6 kh6c vdi toi
nhuan thuan duEc trlnh bay tren bao cdo k6t qud hoat dong kinh doanh vi thu nhap chiu thu6 khong bao
gdm cac khoe.n thu nhfp hay chi phl tinh thu6 hoac euqc kn6u tru trong cec kt khec (bao gdm-cd t5
mang sang, neu c6) va ngodi ra kh6ng bao gdm cdc chi tiCu kh6ng chiu thu5 hoAc kh6ng duqc kh6u tr[i.
Thu6 thu nhap hoan lai tlwoc tinh tren cAc khoin chenh lech giira gia tri ghi s6 vd co sd tinh thu6 thu
nhNp cia c6c khodn muc tAi sdn hoAc c6ng nE tren bao ceo tai chinh rieng gi0a nien dO va duEc ahi
nhan theo phuong phap beng cen d6i k6 toAn. Thu6 thu nhap hoan lai phrii tri phaj duoc ghi nhan cho
tat cd c6c khoan chenh lech tam thdi cdn tAi san thu6 thu nhap hodn lqi chi duoc ghi nhan khi chic chan
c6 d0 lqi nhudn tinh thu6 trong tuong lai O6 t
hay n9 phdi ka duEc thanh to6n. Thu6 thu nhap hoan l?i duEc ghi nhfn v-ao bao cao t6t qud hoat dong
kinh doanh va chi ghi vAo v6n chi sd hou khi inoen tnu6 dd co lien quan ddn cdc khodn mr,rc ctuEc
Ahi
thang vdo v6n chrl sd hOL.
CONG TY cO PHAN
Duqc
HAU GIANG
Mau sii g 09a
-
DN
nhfp hoan lai vA thu6 thu nhap hoXn lqi phAi hd dudc bit trar khi C6ng ty c6 quyAn hEp
ph6p cl6_ bn tru gioa tai sdn thue thu nhap hien hanh vdi thu6 thu nhap hien hAnh phAi nop va khi cAc tai
sen thue thu nhap hoan 14i vi thu6 thu nhap hoan lai phai tra lien quan tdi thue thu nhap doanh nghiep
duEc qudn l! bdi cirng mot co quan thu6 vi C6ng ty c6 dlp dinh thanh toan thu6 thu nhap hien hanh he;l
TAi sdn.thu6 thu
co sd thuen.
viec x6c dinh thu6 thu nhap doanh nghiep phii nQp cria c6ng ty cen cf vao cec quy dinh hiQn hdnh va
thu6. Tuy nhien, nhong quy dinh nat thay d6i theo tung thdaki va viec xac dinh ldu cung vA thu6 thu
nhap doanh nghigp tiry thuQc vao ket qua ki6m tra
cia
co quan thu6 c6 th5m quydn.
CAc loai thu6 khec duEc 6p dung theo c6c tuat thud hiCn hanh taiViCt Nam.
chia c6 ti,c
Loi nhuan sau thuS crla Cong ty ttuqc trich chia c6 toc cho cac c6 d6ng sau khi ttuEc Dai hoi cfdng c6
dong phe duyet.
56 cd tOc dgqq
9919 b6 vd -ctri trd ti ngudn lqi nhuAn chua phan ph6i cen
d6ng trong D?i hQi d6ng c6 dong
thudng nien.
cf
vao
sLp
phe duyet c1a c6
vicc phan ph6i toi nhuan sau thu6 ndm 20 15 c.]a c6ng ty dLrqc oai hoi ctdng c6 d6ng phc duyet nhu
sau:
-
Chia c6 toc nem 201S: 35% menh gia.
Trich quy khen thuang, phric lEi nhdn vi€n: 1O% lqi nhuan sau thu6.
Tra th0 lao HDQT, BKS, thanh vi6n cdc ti6u ban truc thuOc HDeT, thu kli HOeT:
LEi nhuan cdn tai bd sung qu! dAu tu phdt ki6n.
TIEN
vA cAc KHoAN TU0NG DUoNG TIEN
Ti6n
mit
Tidn
gli
ngdn hAng
C6c khoan tuong duong ti6n (.)
(')
S
t!
ddng.
30.09.2016
31.12.2015
VNO
VND
8.390.438.339
41.778.221.229
145.563.750.000
11.613.242.800
23.633.147.013
294.000.000.000
195.732.409.568
329.246.389.813
c6c khoan tuong dr.rong tidn bao g6m tidn g0i ngan hang c6 ki'han dao han ban deu khong qua
thang.
3
cAc KHoAN DAU Tu TAI cHiNH
DAu
tu nim gi0, ttiin ngiy d6o hqn
9i"I!:i.
diy
tqlil
gi& d6n nsdy dao han bao s6m tidn grli ngan hang c6 ki, han d6o han
ban dAu
tren 3 thang den 12 thang,
14
CONG TY
c6
PHAN
Dugc
HAU GIANG
Mau sti B 09a
cAc KHoAN eAu Tu rAt cHiNH (tiiip theo)
-
DN
Diu tw g6p vi5n vio tton vi khiic
30.09.2016
Gii giic
Dr,r
VND
DAu tu vdo cdng ty con
DAu tu vdo c6ng ty tien k6t
DAu tu g6p v6n vao don vi
khAc
phdng
Gi6 g6c
VND
VNO
527.492.460.000
1
3.787.450.000
Du phdng
VNO
17.550.000.000
3.787 450.000
27,908.170.200 16.500.000.000
559.188.080.200
Ddu tu
31.12.2015
16.500.000.000
27.908.170.200
149.245.620.200
16.500.000 000
16.500.000.000
vio c6ng ty con
30.09.2016
VND
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000 000
2.550.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000,000
371.200.000.000
5.000.000.000
5.000.000.000
5.000 000.000
80.000.000.000
13.742.460.000
COng ty TNHH MTV DT Pharma
Cong ty TNHH MTV Du tich DHG
COng ty TNHH Mry DLroc phAm HT
C0ng ty TNHH MTV DuEc ph6m CM
Cdng ty C6 phAn Duqc SOng Hac6ng ty TNHH MTV A&G Pharma
COng ty TNHH MTV DuEc phAm ST
Cong ty TNHH Mry TOT Pharma
C6ng ty TNHH Mry TG Pharma
COng ty TNHH MTV Dugc pham Bali
C6ng ty TNHH MTV Duoc phAm DHG
C6ng ty TNHH MW
c6ng ty TNHH tv]ry
cong ty TNHH MTV
Cong ty TNHH Mry
Duoc phAm B&T
VL Pharma
TV Pharma
In Bao Bi DHG
COng ty TNHH Fuji Medic
1
527.492.460.000
31.',12.20',t5
VND
5.000.000.000
5.000.000.000
5.000.000.000
5.000.000.000
2.550_000.000
5.000.000.000
5.000.000.000
5 000.000.000
5.000.000.000
5.000.000.000
50.000.000.000
5.000.000 000
5.000.000.000
5.000.000.000
5.000.000.000
.l17.550.000.000
Diu tu viro c6ng ty li6n kiit
C6ng ty Cd phAn Tdo Wnh Hdo
30.09.2016
VND
31.12.2015
VND
3.787.450.000
3.787.450.000
Diu tu g6p v6n viro iton v! kh6c
30.09.2016
VND
COng ty Cd phAn Bao bi C6ng ngh€ cao Vjnh Tudng
Cty
Cty
Cty
Cty
Cty
CP Dugc
CP Duqc
CP Dugc
CP Dusc
CP Duqc
vd VT y T6 Btnh Du0n9
Ph6m Trd Vinh
vd W y T6 Ninh Thu6n
Phdm Tiv Ninh
PhAm Ctlu Long
20.000.000.000
4.286,800.000
2.575.315.200
796.675.000
221.960,000
27.420.000
31.12.2015
VND
20.000.000.000
4.286.800.000
2.575.315.200
796.675.000
221.960.000
27.420.000
27.908j70.200 n.90817A2oO
15
t,>
CONG TY CO PHAN DUEC HAU GIANG
56 du dqr phdng tai ngey 30 th6ng.09 nim 2016 va 31 th6ng 12 nem 2015 the hien d|'r phdng cho khodn
dau tu dai han veo Cong ty C6 ph6n Bao bi C6ng
COng nghg
nghp cao VTnh Tudng.
Mau si5 B 09a - DN
PHAI THU NGAN HAN KHACH HANG
Phai thu tir cec c6ng ty con (ThuyCt minh 38)
Phai thu tU cac ben th|1 ba
30.09.2016
VNO
31.12.20't5
132.567.863.309
326.272.064.549
166.465.441.184
381.960.672,410
458.839.927.858
548.426.113.594
vNo
(-) T?i ngay 30 th6ng 09 nem 2016, khdng c6 cec khoan phei thu crla b€n thO ba chi6m tu 1O% tr& len
ken t6ng phai thu khech hang.
PHAITHU NGAN HAN KHAG
30.09.2016
31.'t2.2015
hi
cia tri
vN9
Gia
VNO
Chi6t kh6u thuong m?i tra trudc
LAi ti6n grli phii thu
Phaj thu ngudi lao dong
184.015.837
14.965.795.429
1 .631 .653.198
6.497.769.395
23.279.233.859
Ph6ithu khic
1.879.928.969
6.691.565.280
1.079.415.539
10.389.899.229
20.040.809.017
NgXAU
30.09.2016
h6i
VND
thu
T6ng gia tri c6c khodn phdi thu, cho vay
qu6 han thanh toan hoac chua que han
nhung kh6 c6 khd ning thu hdi
92.499.025.227
Dp phdng
VND
86.902.355.675 (5.596.669.552)
31.12.2015
h6i
VND
thu
T6ng gi6 tri c6c khoin phii thu, cho vay
qu6 h?n thanh toen hoac chua que han
nhung kh6 c6 khi ning thu hdi
Dr,r
phdng
VND
220.403.010.780 214.625.295.638 (5.777.715.142)
to
CONG TY cO PHAN
Duqc
HAU GIANG
Mau sii B 09
Bi6n dQng
cia dV phdng c5c khodn phai thu kh6 doi trong ki'/ nem nhu
.Ki tai chinh
th{c ngey
NAm
k6t
DN
tii
chinh
thfc ngiy
kiSt
30.09.2016
3',t.'t2.2015
VND
VNO
56 du dAu k!/ nim
Teng dL? phdng trong ki,/ nim
Giam drr phdng trong ki'/ n5m
-
sau:
5.777.715.142
-
4.357.578.640
2
(181.04s.590)
,420 .136 .502
(1.000.000.000)
s6 du cu6i ky/ nem
HANG TON KHo
30.09.2016
g5c
VNO
Gi6
Hdng mua dang di duong
NguyCn liCu, vat liCu
Chi phi SXKD dd dang
Inann pnam
Heng h6a
31.12.2015
Ds phdng
(,ra goc
Du phdng
VND
VNO
VND
55.350.279.821
177.765.380.626
18.403,163.130
166.042.379.616
871.547.020
225.329.980.053
485.440.827
642.895 183.246 1.356.987 .847
62.830.863.204
162.793.439.478
9.671.982.095
173.403.421.194
191.907.070.587
600.606.776.558
1.992.S04.38;
367.830.345
2.360.634.730
i
Bi6n d0ng vd du phdng hAng tdn kho trong ki,/nim nhu sau:
Kj' tit i chinh
th[c ngey
kiit
30.09.2016
VND
ngay
VND
(1.003.646.883)
1.356.987.847
s6 du cu6i ky/ n:m
chinh
3'1.12.2015
2.360.634.730
56 du dAu k!/ ndm
Ting dq phdng trong ki'/ nem
Hoen nhap dg phdng trong ki'/ nim
tii
thic
Nim
ket
4.464.136.213
(2.103.501.483)
2.360.634.730
Dq phdng giam gia hang tOn kho duqc trich lap do gie g6c c0a hang t6n kho cao hon gi6 tri thudn c6 th6
thHc hien dugc cda hdng t6n kho.
Tai ngay 30 theng 09 nam 2016 va 31 theng 12 ndm 2015, Cong ty kh6ng c6 hdng tdn kho
met pham chat khong cd kha nang tieu thv.
10
f
d9ng, kem,
CHI PHi TRA TRI,POC
Chi phi trri
tru6c ngin han
Chi phf thue ho?t dong
Chi phi kh6c
2
30.09.2016
31.12.2015
VNO
VNO
835.308.203
341.400.000
2.193.018.542
2.534.418.542
.668 .91 1 .437
3.504.219.640
Cac khodn trd truoc c6 thdi han khdng qud 12 thdng kd tu thdi di6m trd trudc.
17
HAIJ
coNG rY c0 PHAN DuEc HAU ctANG
'10
Meu sii B 09
CHI PHiTRA TRTPOC (tirip rheo)
-
Chi phi tra truOc deti han
I ren
nue oaI va uuoc
30.09.2016
31.'t2.2015
VND
VND
11.145.739.772
3.056.404.'166
118.930,017
Cdng cu dvng cu
NAng cAp tdi sdn thud
Chi phl khdc
1
1.405.614.538
2,803.402.447
174.666.020
s40.760.323
z,Jt.Ytv.zJo
14.861.834.278 14.621.653.241
Cac khodn tra truoc c6 thdi han tren 12 thang kd tu thdi di6m tra truoc.
Bi5n dong chi phf tra trudc dai han nnu sau:
!K|
tii
thfc
kCt
tii chinh
kiit th(c ngay
3't.12.2015
chinh
ngay
NAm
30.09.2016
VND
56 du dAu ky/nem
Tdng
Phan b6 trong ky/nem
Chuydn sang TSCD vO hinh (.)
56 du cu6i
VND
14.621.653.241
46.748.981.443
2.437.758.294
(2.153,406.970) (3.691.235.246)
(30.873.851.250)
2.393.588.007
-
kfnim
14.861.834.278
14.621.653.241
(") Gia tri chuy6n sang tei san c6dinh v6 hinh td gii tri quy6n srl dqng
dat dugc Nha nuoc aiao c6 thu
ti6n s& dqing dat da c6 giSy chung nhQn quydn srl OUng AAt.
11
THUE VA
cAc KHoAN
Cric khoin phdi thu
Thu6 gi5-tri gia teng hang
nhap khau
Thu6 xudt nhap khAu
Cic khoin phii
T3i ngiry
56 phai nQp
0110112016 trong ki'
VND
VND
561.274.411
561.274.411
56 da nQp
trong ki'
Tai ngey
VND
30/09/2016
VNO
31.263.123.070
11.639.126.308
31 .277
.099.722
1.955.081.776
13.976.652
877.229.879
42.902.249.37 8
43.232.181.498
891.206.531
1
tri
Thu6 gi6 tri gia teng dAu ra
Thue thu nhap doanh
nghiep - hien hanh
Thu6 thu nhap ce nhen
Thu6 srl dung ddt
C6c loai thu6 kh5c
12
PHAI THU/ PHAI NoP NHA NI.Poc
PHAI THU VE
4.070.803.548
21
.224.486.938
23.684.033.7 21
't.611 ,256.765
1 .269.913.016
1.281.960.137
38.394.418,A21
19.s60.895.750
5,593.925.538
32.506.597.606
20.245.290.686
2.853.412.489
7.157.734.231
597.565.201
2.740.513.049
489.034
6.623.165.735
'104.655.606
105.144.640
84.878.382.6s3
79.354.479.142
12.107.069.246
cHo vAY DAI HAN
Phai thu
vay dai h?n tLr cec cong cty con (Thuydt
-cho
minh s0 38)
Phii thu cho vay dAi han ttr khAch hAng
30.09.2016
VNO
31.12.2015
VND
-
587.912.165.741
6.301.340.770
6.301.340.770 587.912.165.741
18
DN
CONG TY
13
cO PHAN Dusc HAU crANG
Maus6Bog-DN
TAI sAN c6 oINH HUU HiNH
vi
May m6c,
vat ki6n tr0c
thiet bi
Nhi ctia
vNo
Nguy6n gie
Tai ngdy 1 thang 1 nem 2016
Mua trong k!'/ ndm
X6y dung co bin dd dang hodn thdnh
ohuyct minh 16)
Thanh ly
Tai ngay 30 th6ng 09 ndm 2016
Kh5u hao t0y k6
Tai ngay 1 theng 1 nam 2016
vNo
201.008.638.811 2s2.793.030.506
6.220.066.358
14.293.283.513
1.479.264.921
205.749.440.248
9.658.564
1
10.596.867.367
78.754.482.024
623.153.018.708
3.831.66s.362
1.769.554
514.692.776
24.859.708.009
5.571.912.
1
.473.433.
642.440.814.U4
.381.237.057
15_584.233.316
849.658.564
70_866.854.085
53.750.856.920
5.313.449.985
357.140.914.180
.809
78.382.785.700
57.629.352.472
393_975.938.900
39.730.013.282
34.276.192.229
25.003.625.104
20.166.388.540
266.O12.104.528
91.847.988.919
166.1 15.81
Gia tri cdn lai
Tai ngay 1 theng 1 n5m 2016
T?i ngay 30 th6ng 09 n5m 2016
119.866.672.693
113.901.451.329
lf
VNO
77.795.741.012
TAi ngey 30 th6ng 09 n6m 2016
Thanh
T6ng c6ng
VNO
1't2.658.977.929
1
ki/ nem
Thiet b!
van phdng
246.236.655.455
81.141.966.118
11.966.5'14.826
1.260.492.
KhSu hao trong
Phuong
tiCn van €i
VNO
51
1
81.411.793.449
80.120.843.646
L223.554.589
1.707.622.974
1.434.954.433
42.O87.752.716
5.252.727
248 .464 .87
5 .7
44
s.lq tdi.sdn_c6 {inh^hftu hinh cia conq tv da khSu hao h6t nhung c6n s& dung tai ngay 30 theng 09 nam 2016 ta 171.300 tri€u d6ng Vi€t Nam
l-{s.uvel
(tai ngay 31 thang 12 nem
2015i 124.465 trieu-d6ng Viet Nam).
19
! 2'i
\\e\
\\r"\'
/."'//
coNG TY cO PHAN Dugc HAU ctANG
Mau sii B 09
14
-
DN
rAr sAN c0 DINH v0 HiNH
Quyiin srl dqrng
dat v6 thdi han
VND
Nguyen gie
T?i ngey 1 th6ng 1 nem 2016
Mua trong ky/ nam
Xay dung co ban dd dang
hoan thanh Clhuy6t minh l6)
Thanh ly
Tai ngdy 30 th6ng 09 ndm 2016
110.924.939.361
Thanh l!
Tai ngey 30 theng 09 nem 2016
hi
2015
Tai ngdy 30 thang 09 n6m
2016
Phin mdm
vi tinh
T6ng cQng
VNO
VNO
VNO
102.821.579.711
8.537.342.805
4.405.435.000
222.283.861
.877_
6.205.435.000
(2.436.000.000)
110.288.939.361 102.821.579.711 12.942.777.805 226.053.296.877
KhAu hao trong ky/ ndm
Gi6 tri cdn
dat c6 thdi han
1.800.000.000
(2.436.000.000)
Hao mdn l8y k6
Tai ngAy 1 th6ng 1 nem 2016
rai nsay 1 thiins I nim
QuyAn sr? dqng
11!.9?4
10.607.081.023
1 .577.8?2.562
5.373.037.513 15.980.118.536
't.210.875.730_ 2.788.698.292
12.184.903,585
6.583.913.243
939.361 92.214.499.6A8
11q288.939.361@
3. 1164.305.292
18.768.816.828
206.303.743.341
207.284.480.049
N-guyen gq tai sdn c6 dinh vo hinh cia c^olg_ty da k!€u hao h6t nhung cdn srl dung tai ngdy 30
thang
09ndm2016va ngay31 thang i2 nem2OlS ia 2.g12 Ueu ddng Vi6t ilam.
1s
BATDSNG SAN DAU TU
Nhar
c&a
VNO
Nguy6n giii
nqiy 1 theng
Tgi
I
nem 2016
38.679.461.157
ChuyCn ti? xay dLPng co ban dd dang
Thanh ly
(2.239.708.630)
Tai ngey 30 th6ng 09 nam 2016
36.576.236.140
136.483.613
KhAu hao loy k€
Tai,ngiy 1 theng 1 nem 2016
KhAu hao trong
Thanh ly
k!/
ndm
.
10.237.940.002
1.964.735.625
(1.838.678.413)
Tei ngey 30 thang 09 ndm 2016
10,363.997,214
Gi6 tr! c6n lqi
Tai ngAy 1 theng
28.441.521.155
I
nem 2016
Tai ngay 30 thang 09 nem 2016
26.212.238.926
llquyClr^Sit b4_dgnS sdn diu tu cia _Con-g ty^qq_kle hao het nhu.ng cdn srl dung tai
- ngay 30
th6ng 09 ndm 2016 va ngey 31 theng 12
neh 2015 ta 612.933.335 d6ri'g Viet Nam.
"
20
CONG TY
16
cO PHAN Duqc HAU GIANG
Meu
TAI sAN DO DANG DAI HAN
30.09.2016
VNO
Mua sim tai san c6 dinh
Xey dung nhA mAy Tdn Phd Thanh
Xudng sdn xuat thu6c sUi bat
Xay d\rng vin phdng chi nh6nh Dd NEng
Xay dung ven phong chi nhanh H6 Chi Minh
XAy dqng ven ph6ng chi nhanh Gia Lai
Xdy dung vin phdng chinhdnh Hai Phdng
Xay dung kho thanh phdm d T6ng kho CMTS
Xay dyng ven phdng chi nhenh Thdi Nguy6n
Xay dqng kho nguyen lieu
Cai tao nha xudng
sii B 09 -
DN
31.',t2.2015
VND
31 .041.000
6
.244 .200 .000
4.054.610.000
6.036.831.210
3.175.213.548
623.948.774-
6.244.200.000
3.061.360.000
27.580.000
14.461.818
623.948.77 4
90.909.091
3 031 610.782
I .1 46 .220 .909
3.841.477.647
6.240.664.371
1.202.794.624
32.597.002.083
,'\;i
r.^^
var +^^
rgv -r.A-^
Prv g lJcr I
13.094.070.465
Bi6n tlQng chi phi xAy dung co ban dd dang trong k!'/nim:
K!'
tii
chinh
ket thUc ngey
56 du ddu kj,/ndm
Mua sim
Chuy6n sang TSCD hou hlnh (Thuy6t minh 13)
Chuyan sang TSC0 vO hlnh (Thuy6t minh 14)
Chuy6n sang bAt dqng sin dAu tu (Thuy6t minh 15)
Chuy6n sang c6ng cu dung cu
Thanh ly
56 du cu6i t
30.09.2016
VNO
13.094.070.465
50.705.953.240
(24.859.708.009)
(6.205.435.000)
(136.483.613)
(1.395 000)
Nim tai chinh
k6t
thfc ngay
31.'t2.2015
VNO
17
.954 .990 .322
61.420.452.102
(48.270.825.808)
(8.374.045.680)
(239.876.938)
(9.396.623.533)
TAI SAN THUE THU NHAP HoAN LAI
't7
Thu6 suAt thu6 thu nhfp doanh nghiQp srl dung
d6 x6c dinh gia tri tai san thuS thu nhap ho6n lai
Tai san thu6 thu nhap hoan lqi li6n quan d6n
khoin ch6nh lech tam thoi dugc khAu tn-r cia cac
khoan du phdng
Tdi sdn thu6 thu nhap hoAn lai
30.09.2016
VND
31.12.2015
VND
20%
20%
42.898.766.733
16.500.000.000
8.579.7 53.347
3.300.000.000
PHAI TRA NGU0I BAN NGAN HAN
18
30.09.2016
Phai tre cho
cic
ban
thtl
Gi5 tri
VND
Gia
tri
VND
ba
Cong ty TNHH Duqc phem Tn/dng Tin
44 .317 .1 17
COng ty TNHH MTV Mega Lifesciences (VN)
tri ciic c6ng ty con vi
.933
10.490,285.655
130.389.894.638
Cdc d6i tuong khAc
Phii
31.12.2015
38.175.021.388
42.854.138.507
1 10.686.782.962
c6ng ty li6n
k6t (Thuyet minh 38)
127.085.497.698
312.282.795.924
21
138.574.'t26.920
330.290.069.777
GONG TY
19
cO PHAN Duoc HAU GIANG
Mau sii B 09
CHI PHi PHAI TRA NGAN HAN
Chi phi hoi thao
Ldi vay ph6i
Chi phi tiep thi vd
kl
chim s6c kh6ch hdng
CAc chi phi phai tra khAc
-
DN
30.09.2016
VND
3't.12.2015
7.406.081.390
188.378.046
44.479.466.37 5
13.688.168.355
65.762.094,166
6Zl.OJO.JOJ
VND
452.141.998
3.196.827.384
13.725.390.117
18.201 .995.862
DOANH THU CHUA THUC HIEN NGAN HAN
Doanh thu chua thuc hign ngin hqn-th6 hien doanh thu chira thuc hjen
truydn th6ng, nhu trlnh bay tai Thuy6t minh s6 3.
tu chuong trinh kh6ch hang
PHAI TRA NGAN HAN KHAC
30.09.2016
VND
Kinh phi.c6ng doan
thuong mai
lVZ.OZZ.ZZ I
ChiCt khau
31.12.2015
VNO
542.914.569
665.2'18.581
Cac kho6n phai tre, phdi nop khec
14.959.733.55;
8.123.577.173
15.362.355.785
9.331 .710.323
VAY NGAN HAN
Tei ngey
01.01.2015
VND
Vay ngin han ngan
hens (.)
Vay nguoi lao dong
f)
(")
Tei ngay
Teng
Giem
VND
vNo
247.000,000.000 969.000.000.000
30.09.2016
VNO
(982.000,000.000) 234.000.000.000
23.711.206.737 7.774.858.019
(4.926.204.7 15) 26.559.860.041
270.7 |'t.206.737 976.77 4.858.019 (986.926.204.7 1
260.559.860.041
cac khodn vay ndy.duqc ddm bao blng ti6n g.}i c6 kv han tai nqan hanq (Thuv6t minh 4) va
motitring)
chru lai suat t0 0,32% den 0,3870 m6t th6ng (2015: tir 0,24% d6n o,o2"z"
(i)
vay nay-tu ngudi rao dQlg cria cong ty khong c6 d6m bdo vd chiu tai suet 0,325%
d6i 0,57% mbtihans).
^cec-khodn
d6n 0,57o/o
mot th6ng (2015: tir 0,42%
euY KHEN THTIONG vA pHric LEI
Quy nay hinh thanh tir vigc trich lap,t|:r lEi nhuNn chua phan ph6i theo quy6t dinh cia cac c6 d6ng
tai dai hOi c6 dong thuong nien cia c6ng tv. euy ney dugc si]r dung eg
tra lidn tnu6,;;
lqicho nhan vien.cda cong ty theo ch{nh s6,ch khen thudng vd pnrii tEi c(]a
"rii cong ty va thidng cho
HOi d6ng Quan tri theo nghi quy5t eqi hoi Cd dong thudng nien crla COng ty.
; il;;
