Bao cao tai chinh hop nhat DHG Pharma Quy 1.2017.compressed

CONG TY CO PHAN

Dugc

HAU GIANG

BAo cAo TAI cHiNH HoP NHAT GIOA NIENoO
CHO KV TAt CH1NH KET THUG NGAY 31 THANG 03 NAM 2017


CONG TY CO PHAN DUqC HAU GIANG

BAo cAo TAI CHINH HoP NHAT GII,PA NIEN DO
cHo KY TAI cHiNH KET THUC NGAY 31 THANG 03 NAM 2017

NQI DUNG
Thong tin ve doanh nghiep

TRANG
1

Bdng cdn d6i ke toan hEp nhAt (MAu s6 B 01-DN/HN)
86o c6o k6t qud ho?t dong kinh doanh hqp nhet (Mau s6 B 02- DN/HN)

4

Bao cdo luu chuy6n tidn te hqp nhet (Mau s6 a oa-orulHlt;

6

Thuy6t minh chqn lgc cho beo cao tai chinh hop nh6t (Mau s6 A OS-OtrtlHttl

7


GONG TY cO PHAN

Duoc

HAU GIANG

THONG TtN VE DoANH NGHIEP

Quy6t a;nn tnann trip
doanh nghi6p

SO 2405/OD-CT.UB nqay 5 thanq I nem 2004
Quy6t dintr do Uy oan Nhan Uan ip. Can Tho cAp.

GiSy ph6p dans ky

kinh doanh

S0 5703000111 do Sd K€ hoach va DAu tu Thdnh ph6 Cdn Tho c6p ngdy 15 thdng

g

nem 2004.

Giey phep deng k), kinh doanh cia C6ng ty duEc tti6u chinh nhi6u lAn, vd GiSy chrlng
![an dang ky doanh nghiep gan nhAt so 1800156801 ngay 29 th6ng 07 nam 2016 do

Sd K6 hoach Ddu tu Thdnh oh6 CAn Tho c5o
H6i d6ng Quin

hi

Ong Hodng Nguyen Hoc
Ong Le Dlnh B|}u Tri
Be Pham Thi Viet Nga
Ong Doan Dinh Duy Khuong
Ong Tran Chi Liem
Ong Jun Kuroda
Ong Shu hei Tabata

Ban T6ng Giam d6c

Ba PhAm Thi ViOt Nga

Ong LB Ch6nh Dao
Ong Doan Oinh Duy Khuong
Ba Nguyen Ngoc Diep

Ban ki6m

soit

NgrPdi Clei dien
theo ph6p luat

Tru sd chinh

Chrl tich
Ph6 ch0 tich

Thinh vi6n
Thdnh vi6n
Thdnh vi0n
ThAnh vi6n
Thdnh vjen (mi6n nhiem ngdy 24 thang 3 ndm 2017)

lOng L:lam oOC
Ph6 T6ng ciam d6c
Ph6 Tdno ciam d6c
Ph6 T6n6 Giam d6c

inrS

. ilrt
Ong TrAn Qu6c Hung
Bd Nguydn Phuong Thdo
Ong Dinh DL?c Minh

Trudng ban

Bd Phgm Thi Viet Nga

T6ng Gidm d6c

Thanh vien
Thdnh vi€n

288 Bis Nguy6n Ven Cu, Phuong An Hda, Qu6n Ninh Kidu
Thdnh ph6 Cen Tho, Viet Nam

c0
$$s


CONG TY CO PHAN DUqC HAU GIANG

06I

BANG cAN

vtiu s6

IAI SAN

1OO TAI SANNGANHAN
Tiiin vd cic khoin tuong duong ti6n

112
120
123
130
131

132
135
136
137

T?i ngay
3',t.'t2.2015

VNO

VNO

2.661.155.604.439

2.747 .17 4,092.202

229.217 .168.436

603.188.961.343
270.265.069.467
332.923.891.876

Cric

khoin diu tu tii chinh ngin h4n
uau tu nam gru oen ngay oao nan

907.041.000.000
907.041.000 000

703.731.000.000
703.731 000.000

Cac khoan phii thu ngin h4n

Phdi thu ngdn han khech hdng
Tra truoc cho nguoi ben ngen han
Phdi thu vd cho vay ngdn han
Phdi thu ngdn han kh5c
Du phdng phai thu ngan han kh6 ddi

688.847.071.577
583.833.213,295
30.247 .825.198
50.868.691.143
38.235.586.579
(14.338.244.638)

692.280.925.032
622.7 48.103.096
23.277.764.848
34.213.970.916
25.533.168 273
(13.492.082.101\

722.569.838.553
724 266 251 .318
(1 .696.412 765)

732.860.670.514
734.557.083.279
(1.696.412.765)

19.988.021 ,869

798.222 354
1.750 855.537

15.112.535.313
4 .212 .568 .934
699.572.826
10.200.393.553

1.193.904.737 .064

1.198.569.602.879

10.323.661.731
10.323.661.731

5.099.472.109
5.099.472 109

1.082.664.338.417

1.103.242.478.314
841.277 .798.643
1 .356.622.733.187
(515.344.934.584)

Hirng tdn kho
Hang ton kho
Du phdng gidm gia hang t6n kho

150

Tiri sin ngin h?n khac
Chi phitra truoc ngin han
Thu6 gid tri gia t;ng duoc khau tru
Thuo vir c6c khoin phdi thu Nha nuoc

151
152
153

4

s3.492 504.004

7

I

o

dii

210

Ciic khoin phdi thu

215

Phai thu cho vay dai han

220

TAi san c6 clinh
tar san co ornn nuu nrnn

11

m!1
t,!
9iu
_.
11?
lty xe
tat san co otnn vo ntnn

227
229

Tai san dd dang dai han
Chi phixay dung co bin dd dang

240
242

(5?7
IJ

261
262

Cac khoan dfiu tu tii chinh diri han
D6u tu viro cong ty lien kCt
Dau tu dai han khec
Du phong giam gi:i ddu tu dai han

270

Tei sin dii han khic
Chi phitra truOc dai han
Tai sen thuC thu nhap hoen lai
TONG TAI SAN

.7 42 .609 .043)
262.895.909.515

286.776.737 .922

261 .964 .679 .7 1 1
284 .512 .652 .922

(23 880 828.407)

(22.547 973.211)

24.331.286.974
14

252
253
254

260

1

819.768.428.902
I .347 .511 .037 .945

Nguyen giA
bta tn nao mon tuy Ke

228

250

han

Nguyen gia

222

223

7.438.943.978

10

2OO TAI SAN DAI HAN

221

322.7 09.67 2.440

||en
C6c khodn tuong duong tien

140

141
149

DN/HN

31.03.2017

Thuyet
minh

MA

110
111

ol -

KE TOAN HEP NHAT GIOA NICN OQ

Tei ngey

Sii

B

16.652.207.601

,t5.744.151.251

15.744.151.251
4.335.981.051
27.908.170.200
(16.500.000.000)

4.335.981.051

27.908.170.200
(16 500 000.000)

10
15

16.652.207.601

4

24 .331 .286 .97

60.841.298.691

57.831.293.604

23.990.1 18.275

22.760.003.17I

36.851.'180.416

35.071 .290.426

3.855.060.341.503 3.945.743.695.081


CONG TY CO PHAN

Duoc

BANG cAN D6r Ke ToAN

HAU GIANG

Miu s6 B 01 -

Hgp NHAT GtuA N|EN DQ (tiep theo)

Tai ngay
Thuyet
minh

MA

so

NGUON VON

NO PHAI TRA
No

310
311

ngin

786.946.976.22'l

hqn

ngin han
Nguoi mua tra ti6n truoc ngen han
Phei tre ngu,oi bdrn

312

Thud va cdc khodn khAc phdi n6p Nhd nudc
Phai tra ngudi lao dong
Chi phi phdi trd ngdn hEn
Doanh thu chua thuc hi6n ngin han
Cac khoen phdi trd phdi n6p ng5n han khdc
Vay ngdn han
Qui khen thudng va phUc lqi

313
114

315
318
319

320
322

330 No dai han
342 Drx phong phei tra dai han
343 Ouy phat tri6n khoa h9c va cOng nghe
4OO
VON CHO SO HOU
VOn cho

410

sd hiru

h0u
phAn
tri6n

V6n gop cria chrl sd
- c6 phi6u ph6 thong c6 quy6n bi6u quyet
Thing du v6n c6
Qu! d6u tu va phat
Loi nhuan sau thu6 chua phin
Lqi nhuan sau thue chua phan ph6i
ruy Ke oen cuor nam truoc
Loi nhuan sau thu6 chua phan ph6i k!

nay
Lei ich c6 d6ng thi6u s6

41',ta

412

418
421

-

421a
421b

429

31.03.2017
VNO

ph6i

DN/HN

Tai ngey
3'l.12.2016
VND

't.051.504.592.702

21

724.473.230.47 0
253.326.553.513
11.829.579.754
13166 865.610
72.096.668.634
50.636.888 365
19.204 877 135
8.533.251.868
257 674 499 856
38 004.045 735
62.473.7 45.7 51

57.600.414.632

22
23

34.094.711 795
28.379.033.956

33.379.1 07.808

16
11

17
18
19

20

24
24
24
24

993.904.178.070
291.703.470.691
17.652.215 300
23.399.915 284
170.798.955.402
29.959.680.555
31 .687 .812 617

6.558.475.458
354.765.428.463
67.378 224.300

24 .221 .3A6 .824

3.068.113.365.282

2.894.239.102.37I

3.068,113.365.282
871.643.300.000
871.643.300.000
6.778.948.000

1 220 561 708 767
934.183.596 263

2.894.239.102.37I
871.643.300.000
871.643 300.000
6.778.948.000
1 220.561.708.767

76'1.094.896 749

761.094.896.749

50.993.468.583

173.088.699.514
34.945.812.252

710.101.428.166

TY

\AN

34.160.248.863
,.)

TONG NGUON V6N

I

f\"t-TrAn Nggc H10n
Nguoi l6p bi6u

3.855.060.341.503 3.945.743.695.081

'-Le ChAnh Dao

Hno I ong uram ooc
Ngay 15 thang 04 nem2017

ft


CONG TY CO PHAN DLPqC HAU GIANG
M5u s5 e 02
KET oUA HoAT DQNG KINH DOANH HqP NHAT GICPA NIEN

K! 3 thang
thfc ngay

kiit th0c ngay

31.03.2017
VNO

31.03.2016
VND

27

27

955.942.491.028
.084 .597

877.989.143.616
62.576.377.252

27

882.367.406.431
486 663.711.449
395.703.694.982

815.412.766.364
447 .111.530.117
368 301.236.247

17.177.722.960
20.416.822.310
4.659.359.294

12.576.179.085
17.497.990.060
2.619.858.691

ThuyAt
minh

so

01
02
1O
11
20
21
22
23
24
25
26
30
31
32
40
50
51
52

Doanh thu bdn hdng vd cung c5p
dich vu
Cec khodn gidm trir doanh thL
Doanh thu thuan vA bdn tring ve

cung

cip dich vg

DN/HN

D9

ki5t
MA

-

73 .57

5

KY 3 thang

Gi5 v6n hirng bdn
Lgi nhuAn gop

28

Doanh thu hoat dong tAi chinh
Chi phi tdi chinh
Trong d6: Chi phiEi vay
Phan lei/(16) lrong cdng ty lidn k6t
Chi phi b6n heng

29
30

42 .693 .87 4 .265

128.296.550.115

Chi phi qudn l)i doanh nghiep
Lqi nhuan tr? ho?t atong kinh

31

78.862.582.365

74.401.028.844

170.908.139.002
1.795.786.267

160.681 .846.313

32

33

211.274.576

5
JI

doanh
Thu nhap khdc
Chi phi khec
Loi nhuen kh6c

1

1.584.511.69'r
172.492.650.693

T6ng lqi nhuin k6 toen trudc thu6

12,178.009.479
2.065.863.601
10.112.145.878
170.793.992.191

Chi phithuC thu nhap doanh nghiep
hiCn hanh

398.277

.7

19 803 660 090

80

Chi phithuC thu nhap doanh nghiep

Lqi nhuan sau

(

(1.779.889.990)

hoan l?i

.151.178.277)

thuiS thu nhap

doanh nghigp

173.87 4.262.903

152.141.510.378

173.088.699.514

1

Phdn b6 cho:

Lqi nhuan sau thue c0a cong ty
me

61

51 .497 .420 .7

Loi nhuQn sau thu6 cr]a c6 dong
62
70

khOng ki6m so6t
Ldi ccr bin tr6n c6 phii5u (d6ng)

.+^---Tr6n Nooc HiOn
trlguoi iap ni6u

,/n

25
JO

a'N\-z' -

't-1..-------=H0 Brlu Hu6n
Ke to:in trudng

L6 Chanh Dao
Ph6 T6ng Gi6m d6c
Ngay 15 thdng 04 nem 2017

I

1


CONG TY cO PHAN

Duoc

HAU GIANG

GIAI TRINH
C_6ng ty C6 phAn Dugc Hau Giang gi;ii trinh vC bi6n dOng loi nhuan sau thu6 quli I nim 2017 so v6i clng klr
nam trLPoc. cnt let nnu sau:

DW: TriQu d6ng
Nem 2017

Tinq, qiim

Nam 2016

QUV

Chi ti6u

Qtiv

Doanh thu thuAn
Loi nhu6n sau thu6

1

882.367
173.874

Qtiy

Gia

1

815.413
152_142

tri

1

T9

rC

66.955
21 733

8,2't%
14.28%

LEi nhu?n sau thu6 quf I nem 2017 teng 14,28% sovoi clng ki', nguyen nhdn chri ydu do:

DHG nhAn dugc chinh sech uu dai thue thu nhap doanh nghigp tai Nha may moi duqc-phAm (COng ty TNHH
MTV DLrEc pham DHG) va Nha may moi bao bi (Cong ty TNHH MTV In Bao bi DHG 1). T6ng s0 tien uu dai thue
thu nhap doanh nghigp quy I nem 2017 la 35,4 ty d6ng (quy i ndm 2016 la 16,56 ty d6ng), t6c d0ng teng lqi nhuan
sau thue.
COng ty C6 phAn Dugc HNu Giang xin gidi trinh.

62iR
TrAn Nggc HjEn
Nguoi lap bieu

Le Chanh Dao

Pno I ong ('ram ooc
Ngdy '1 5 thSng 04 ndm 2017

ra

9/
2l

t\


CONG TY CO PHAN DI.POC HAU GIANG

Miu
BAo cAo

LI.PU CHUYEN

si5 e

ot - ol'llHl.l

TIIN TF HgP NHAT GIOA NIEN DO

(Theo phuong phnp gian ticp)

Ma

s6

Thuyet
minh

31.03.2017

VND

LUU CHUYEN TIEN TI,I' HOAT DONG KINH DOANH

Loi nhuan trudc thue

172.492.650.693

170.793.992.191

oi6u chinh cho cec khoan:
02
03
05

Kheu hao tai sdn c6 dinh
Cec khoan dV phong
Lai tu hoat dong dAu tu
Chi phi
Lgi nhuAn tU ho?t dong kinh doanh tru6c nhirng
thay d6i vdn luu along
Giam cac khoan phai thu
Giam hang t6n kho

(Gidm)/Tang c6c khoan phdi he
fieng)/Giam c6c chi phi tre truoc
Ti6n lai vay da tre
ThuO thu nhap doanh nghiCp atA nop
Ticn chi khdc tar hoat dong kinh doanh

laivay

06
08
09
10

11
12
14
15
17
20

Luu chuydn ti6n thuAn tir hoet dong kinh doanh

21
22
23
24
27
30

LTfU CHUYEN TIEN TU HOAT OQNG OAU TU

Ti6n chi tt6 mua sim, xay dung taisan c6 dinh va
cdctdi sdn ddi han kh6c
TiCn thu tu thanh 19, nhuEng b6n tAi sdn co dinh va
tdi san dai han khac
Ti6n chicho vay, mua cec c6ng cu nq crla don vi
khec
TiCn thu h6icho vay, bdn lai cac cong cq ng cria don
vi khdc
Tien thu laicho vay, c6 tt|c va lgi nhuan duEc chia
Luu chuydn tidn thuin tu hoEt tlQng dAu tu

23.820.025.270

22 946.096.585

2.435.141.606
(16.292.512.155)
30

4.659.359.294
186.240.736.023
44 .51 I .Q36 .921

10.454.247.171
(127 209 106.280)
(4.463.943.894)
(4.691.606.542)
(9.996.1 39.762)
(30.066.937.518)
64.778.286.119

892.194 229
(1

3.685.366.671)
2.619.858.691

184.440.703.710
41 .7 01 .254

.56s

9.293.814.314
15.585.336.327
6.346.182.093
(2.771 .250.640)
(16.295.483.87 4)
(27 .418.202 992)

210.882.353.503

(12.535.34s.902)

(20.701.263.656)

641 .3't 8.181

2.907.632.727

(642.182.102.796],

(483.81

386.987.469.923
18.922.014.179
(248.166.646,415)

179.352.023 522
8.716.242.946
(313.536.474.461)

559.547.565.946
(656.638.494.553)
(97.090.928.607)

(191 .509.064.194)

(280.479.288.903)

(188.651.365.263)

603.188.961.343

420.712.81',t.918

1

.1

10.000)

LUU CHUYEN TIEN TLT HOAT DONG TAI CHiNH
33
34

Ti6n thu tu di vay
||en tra nE goc vay

40

Luu chuydn thuin tu hoet dong tai chinh

50

Luu chuydn

60

Tian va tuong duong tidn cliu
Anh hudng cria thay d6i ti gia quy ddi ngoai te

70

Tidn

tiin

thuan trong kY/ nem

nim

vi tuong

aluong tidn cu6i

ki/

nem

4

I

flYL'"\*--Tran Ngqc Hlen
Nguoi lap bi6u

(8s.997.244.305)

232.061.446.655

4

79/
2/
>l
l

105.511.819.889

^\

n

\:'
t-o
It

v)
HO IJI}U HUAN

Kd toan kudng

Ngey 15 thang 04 nem2017


CONG TY cO PHAN DI..POC HAU GIANG
M5u s6 B og

THUYET MINH BAo cAo TAI cHiNH HOP NHAT GIOA NICN DO
cHo KY TAI cHiNH KET THUC NGAY 3i THANG 03 NAM 2017.

1

-

DN/HN

THONG TIN KHAI OUAT

Hinh thrlc so hou v6n

Ngay 2 thang 9 nam 2004, COng ty C6 phAn DuEc HAu Giang chinh thuc di vao hoat atong theo Quyet
dinh s6 2405/QD-CT.UB ngay 05/8/2004 crla UBND Thanh ph6 C6n rno v€ vi6c chuy5n d6' Xi nghiep
Lien hop Duqc Hau Giang Thdnh ph6 Can Tho thanh cOng ty c6 phAn hoat dong tai nuoc CHXHCN
Vigt Nam theo GiSy phep kinh doanh s6 5703000111 ngay 15 theng 9 nem 2004 do Sd K6 hoach vd
DAu tu Thanh ph6 Cdn Tho cdp voi v6n di6u l€ ban dAu ld 80.000.000.000 dong.

C6 phi6u cria COng ty duqc chAp thuan niem yCt tal Sa Giao dich chr?ng kho6n Thanh ph6 H6 Chi
l,4inh vdo ngary ol thang '12 ndm 2006 theo Gi6y ph6p niem yet c6 pnicu s6 93/UBCK-GPNY cria Uy
ban chung kho6n Nhd nuoc, voi ma ch0ng kho6n la DHG.
C6 dong lon nh5t cria COng ty ld T6ng Cdng ty DAu tu v6n Nhd nuoc ("SClC"), sd huu 43 31% v6n c6
phAn ctia COng ty. SCIC dugc ki6m so6t bdi Chinh phri nuoc CHXHCN Vi9t Nam.

Tru sd chinh crla Cdng ty duqc dat tai s6 Zee Bis Nguyan Van Cr:t, Phuong An Hoa, Quan Ninh Ki6u'
Thdnh ph6 can Tho, viet Nam.
Tqi ngay 31 theng 03 nam2017, Tap doan c6 3.012 nhin vien (tai ngay 31 thang 12 ndm 2016 2944
nhan vien).

Nginh nghii kinh doanh va ho?t d6ng chinh
Nganh nghe kinh doanh chinh crla COng ty va cAc Cdng ty con ld sdn xu5t, klnh doanh duqc phAm,
cung ung dich vv du lich.

-,o1!

Hoat dong kinh doanh chinh cia C6ng ty -val cec Cong ty con ld san xuSt ve kinh doanh dugc phAm,
v6t tu, trang thiet bi, dung cu y td, thr,rc phdm chuc ndng va duoc my phAm; cung ung dich vu du lich.

tON

Ciu tr0c doanh nghiQp

ldc |\

Tai ngay 31 thang 03 nem 2017 , cdrc Cong ty con va Cong ty liOn k6t cria Cong ty bao g6m:

Ho?t d0ng chinh

TCn

GiSy ph6p Kinh

doanh

31.03.2017 31'12.2016

C6ng ty con:
C6ng ty TNHH MTV

DT Pharma (-)

Kjnh doanh duqc phAm, v4t.
tu, trang thi6t bi, dung cu y tC,
thuc pham,chuc neng ve
duqc my pnam

s6 5104000057 do sd K6

s6 5604000048 do sd Ke

Cong ty TNHH MTV
Duqc pham HT (*)

Kinh doanh duqc phem, vAt.
tu, trang thi6t bi, dung cu y t6,
thqc phem,chuc ning vA
duqc my pnam

hoach ve Dau tu tinh Ki6n
Giang cdp ngdy l6 thdng
5 nam 2008

Cong ty TNHH MTV

Kinh doanh duoc phAm. vat tu, trang thi6t bi, dung cu y t0,
thqc phem ch0c ndng va
duqc mY pham

s6 6104000035 do sd Kc
hoach vd Oau tu tinh Ca
lvlau c6p ngdy 8 thang 4
ndm 2008

Kinh doanh duoc ph6m, vQt
tu, trang thict bi, dung cu y tC,
thuc pham chuc ndng va
dL/gc my phAm

s6 1601171629 do Sd

Duqc ph6m C[/ (")

COng ty TNHH

MTV

A&G Pharma (-)

lAO%

1AA%

100%

100%

100./,

100%

hoach ve Dau tu tinh Dong
Thep c6p ngey 28 theng B
ndm 2008

KC

hoach vd D5u tu tinh An
Giang cep ngdy 17 th6ng
6 ndm 2009

1O01"

1000h


coNG TY c0 PHAN Dt.roc HAU GIANG

1

ruiu s6 e 09 - DN/HN

Dac oreM Hoar DoNG CUA coNG rY (tiep theo)

Quydn sd hou
bi6u quy6t

.03.2017

vi

Hoat dong chinh

Giay ph6p Kinh doanh

C6ng ty TNHH MTV
Duqc phdm ST (")

Kinh doanh duqc pham, vat
tu, trang thi6t bi, dung cU y
tc, tnvc ph6m choc n6ng vir
duqc m! phdm

S6 5904000064 do Sd Ke
noacn va uau Iu flnn)oc
Trang cep ngay 11 thang 4
nem 2008

100%

100%

Cong ty TNHH MTV

Kinh doanh duqc pham, vat
tu. trang thiCt bi, dung cu y
te, thqrc pham ch0c neng va

s6 1801113085 do Sd

1AO%

100%

ten

31

31

.12.2016

C6ng ty con (tiCp

theo)

ToT Pharma (-)

dugc
C6ng ty TNHH

Mry

TG Pharma (-)

C6n9 ty TNHH l,4TV
Bali Pharma (-)

mV phAm

Kinh doanh dLrqc pham, vat

Duqc phem B&T (*)

S0 1200975943 do Sd Ke
noacn va uau Iu Ilnn en
urang cap ngay zc rnang z
ndm 2009

100%

100%

Kinh doanh duqc phAm, vat

s6 1900455594 cAp do

100%

1004/0

tu, trang thiCt bi, dung cu y
t6, thr;c phdm chuc ndng vir

noacn va uau Iu
|jac Lreu cap ngay zv
Irnn ^e
thdng 3 ndm 201'l
1000/0

100%

Kinh doanh duqc phim, vQt
tu, trang thiCt bi, dung cu y
tC,

C6ng ty TNHH [rTV
TVP Pharma (")

thlic phem ch*c

ndng va

Cdng ty TNHH

Mry

uong ry uo pnan
Duqc Sdng Hau

JO

s6 1300917335 do S0

KC

hoach ve Dau tu tinh B5n
Tre c6p ngAy 5 theng '10

dugc m! ph6m

ndm 2012

Kinh doanh dugc ph6m, vat

56 2'100510569 do Sd K0
noacn va uau Iu lrnn tra
Vinh cap ngey 19 th6ng '10
nem 2012

100%

1000/.

s6 1500971019 do Sd K6
noacn va uau Iu trnn vrnn

100%

100%

51ak

51%

tu, trang thiet bi, dung cu y
t6, thrrc pham chuc nang ve

duqc my phem

VL Pharma (")

pno uan In0 cap ngay 25
thdng 2 ndm 2009

tu, tfang thi6t bi, dung cU y
tC, thlrc phem choc ndng va
duqc m! phAm

duoc my ph6m
Cong ty TNHH MTV

KC

hoach vd DAu tu thanh

Kinh doanh duoc phAm, v6t
tu, trang thiCt bi, dung cu y
t6, thuc phAm ch0c ndng ve
duoc m! phAm
Kinh doanh duqc ph6m, vQt
tfang thi6t bi, drJng cfr y t6,
thr.rc ph6m ch0c ning vd

tLr,

duqc m! phAm

Long cAp ngiry 19 thang 12
ndm 2012

56 6403000044 do Sd K6
ho4ch vA DAu tu tinh Hau
urang cap ngay zu rnang /
ndm 2007

Cong ty TNHH N4TV
Du lich DHG

Kinh doanh dich vu du lich

s6 s7o40ooi 34 do sd K6
noacn va uau Iu Inann
pno uan Ino cap ngay zb

thdng 12 ndm 2007

100%

100%

Cong ty TNHH MTV
Dugc phSm DHG

S6n xuat va kinh doanh
duqc phem, vAt tu, trang
thi6t b!, dqng cu y lhe, thric
phdm chLlc ndng vd duqc
my pnam

S6 6300124430 do Sd Kc

100%

1AO%

C6ng ty TNHH MTV
ln Bao bi DHG

Sdn xuat giay nhan, bia
nhen, bao bi tcr giay vd bia;
San xuat kinh doanh bao bi
nhtra, nh6m, giay; In xuet

s6 6300215818 do Sd K6

11Oa/o

100%

1

bin

phAm

hoach va Dau tu tinh Hau
Giang c6p ngdy 16 theng 8
ndm 2010

hoach va Dau tu tinh Hau
(.Jrang cap ngay zu rnang
09 nem 2012


coNG TY c0 PHAN DLPoc HAU crANG
Meu s0 B 09 - DN/HN
Quydn so h0u vd bi6u
Ten

Gi5y phdp Kinh

Hoat dong chinh

doanh aos20fg-4311ri016

C6ng ty con
(tiep theo)
C6n9 ly TNHH
Fuji Medic

56 180'1472944 do Sd Ka

Hoat dong cl:ra cac
phong kh6m da khoa,

noacn va uau tu Inann
pno uan lno cap ngay
thang 07 ndm 20'16

chuycn khoa va nha
Knoa

C6ng ty lien k6t:

phan Sdn xu6t ve kinh doanh T6o
Hdo
Spirulina

COng ty C6
Tdo Vinh

51%

3136%

31,36%

zl

KO

4803000150 do Sd
hoach ve Dau tu tinh Binh
Thuan cap ngay 4 thAng 2 nam
2008
SO

51%

(-) Vao ngdy 3 th6ng 10 ndm 2016, Hoi ddng Quin tri COng ty thOng qua.viec chuydn d6i hinh thuc
ho?t dong crla 11 cong ty con tharnh chi nh6nh truc thuOc Cong ty me bao gOm:
- Phe duy€t gidi th6 1'1 cong ty con.
- Ph6 duyet viec thanh lap 11 chi nh6nh trqc thuoc COng ty me dA tiep nhan chuy6n giao toan
dong

cia c6ng ty con sau

bO hoat

khi grdr th5.

Tu ngay 01 thang 01 nem 2017. se
hoat dong theo m0 hinh chi nhanh truc thuoc Cong ty me.
Tai ngay phet hanh bAo c6o tai chinh hop nhSt nay, Cong ty vAn dang tien hanh cac thrl tuc giai thd 11

cong ty con.
- Thoi gian ch6t s6 lieu chuy6n d6i la ngay 31 thAng 12 nam 2016.

chu ki siin xuat, kinh doanh th6ng thudng
Chu ki;,san xuAt, kinh doanh thong thuong cria Tap doan duEc thlrc hien trong thoi gian kh6ng que
12 th6ng.
13,.

co sO LAP BAo cAO

TAI CHINH HqP NHAT GIOA NIEN OO VA NAM TAI CH|NH

co so lap cac bao cao tei chinh trop

nhSt giwa ni6n d6

1AN

Beo cao tai chinh hop nhat gioa nien d9 duqc trinh bay bSng Ddng Vi€t Nam (VND), theo nguyen tac
gia g6c v?r phu hqp voi chuAn muc te toan, ch6 dq ke to6n doanh nghiep Viet Nam va cec quy dinh
phSp lf co lien quan d6n vidc lAp va tr)nh bay bao ceo tai chinh.
Beo cao tai chinh hop nhAt giira nien dO khong nham phin anh tlnh hinh tai chinh, ket que hoat dong
kinh doanh va tinh hlnh luu chuy6n tien te theo c6c nguy6n tic va th0ng le ke toan duoc chap nhan
chung tai c6c nlrcrc khac ngodi Viet Nam.
Nam

tii

chinh

Ndm tai chinh cria COng ty bat dau ttr ngay 01 thang 01 va ket

thic vao ngay 31 theng 12.

ToM TAT cAc cHiNH SACH KE TOAN CHU YEU
Sau dey ld cdc chinh s6ch k6 toan chri y6u dugc COng ty Ap d\]ng trong viqc lap bdo cdo tdi chinh
rrop nh6t gioa nien dO:
l..POc

TY

tinh kii toan

Viec lap bao cao tai chinh hqp nhSt gi0a ni6n d0 tuin thi theo chu6n muc kd todn, che d6 ke loan
doanh nghiep Viet Nam va c6c quy dinh phap lli co li6n quan d6n viec lap va trinh bay b5o cAo tai
chinh yeu cAu Ban T6ng Giam d6c phii co nhOng uoc tinh va gid dinh dnh hudng d6n sO lieu bao cao
v6 c6ng nq, tdi sdn vd vlec trlnh bdy cac khoen cong no va tai san tiom tang t?i ngay ket th0c ky hoat
do'rg cung nhu cdc s6 rigu bdo cao v6 doanh tnu vd chi phi trong su6t k! hoat dong. l\,4ac du cac uoc
tinh ke toan duoc lep bang t5t cd su hi6u bi6t cria Ban T6ng GiSm d6c, s6 thuc te phat sinh c6 th6
khec voi c6c uoc tinh, gi6 dinh dat ra.

J GIAiI

_/:;
\P'./,


CONG TY cO PHAN

DUqC HAU GIANG

Mau s6 B 09

Co so lqp bao cao tai chinh hEp nhSt gi0a nien

-

DN/HN

ctq

Bao cao tdi chinh hop nn5t gifra nien da bao g6m bao cao tai ch-inh c0a Cong ty vi bao cao tai chinh
ty do COng ty ki6m soat (cec cong ty con). Viec ki6m soet nay dat dugc khi Cong ty co
kha neng ki6m sodt cac chinh sach tai chinh va hoat dong cria cac cong ty nhan dau tu nham thu

cLia cac cOng

duqc lgi ich tu hoat d0ng cda cac cong ty nay.
K6t qud hoat dong kinh doanh cia cac c6ng ty con duqc mua lai hoSc ben di trong ki/ duoc trlnh bay
trong Bao c6o k6iqud hoat d6ng kinh doanh hgp nhat tu ngay mua hodc cho d€n ngdy ban khodn dAu
tu d c6ng ty con do.
Trong truong hgp cAn thi6t, bao c6o tai chinh crla cAc cong ty con duqc di6u chinh d6 c6c chinh sach
k5 toen duqc ep drJng tai Cong ty va c6c cong ty con la giong nhau.
TAt ca cec nghtep vq vd s6 du giua c6c cong ty trong cung tap doan duoc loai b6 khi hgp nhAt b5o
cao tai ch inh.

Lqi ich c|]a c6 dOng kh6ng ki6m soat trong tdi sdn thuAn cria gdng ty con hEp nhat duoc xec dinh la
rbt.ni tieu rieng o"iat tac-h kh6i ph6n v6n chi sd hiru crla c6 OOng'cia cong ty me. Loi ich c6a c6
dong khong ki6m soat bao g6m gid tri cac loi ich cia c6 dong khdng ki6m so6t tai ngay hop nhat kinh
doanh ban dau (chi tiet xem noi dung trinh bay duoi d3y) vd phAn loi ich coa cd dong khong, kiem soet

trong sqr bi6n dong crla t6ng v6n ctri sd huu k6 tu ngdy hqp nhet kinh doanh. cdc khodn lo ph6t srnh
tai c-ono tv con phli dugc fnan o6 tuong ung voi phAn sd h0u cia c6 d6ng khong ki6m soat, k6 ci
truonglqp s6 t6 OO ton hon phAn so h0u cia c6 dOng khong ki6m so6t trong tali sdn thuan cia cong
ty con.

Hop nhAt kinh doanh
ng va cOng no tiem tang cria cdng ty con d-ugc x6c dinh theo gia tri hqp Iy tai ngay mua
Tiri sdn, cong
-B6t
ki khoan phq troi. nao giua gie mua vd t6ng gia tri hqp ly cia.tai san duqc mua duqc
ty
con.
cong
gni inln la toi tha thucyng mai. Bat ki' khoan thi6u hUt nao giira gid mua vd t6ng gie tri hop l! crla tai
san dugc mua duEc ghi nhan valo kdt qud hoat dong kinh doanh cira ky ke toan phat sinh hoat dong
mua cong ty con.
c6 dong khong ki6m so6t tai ngay hqp nh6t kinn doanh ban dAu du'gc x6c dinh tren co so
tV l0 c0a c6 d6ng khOng ki6m sodt trong t6ng gi6 tri hEp l! cia tdi san, cOng ng va cOng no ti6m tdng
duEc ghi nhan.

Loi ich

cia

Diu tu viro c6ng ty lien kiit
Cong ty lien ket le mot cong ty me cong ty co anh hudlg dang k6 nhung khong phai le cong ty con
hay iong ty lien doanh cia COng ty Anh hudng dang kd th6 hi6n d quy6n tham gia vdo viQc dua ra
cai quyet Oinh vd chinh sich tai chinh va hoat dQng cia ben nhan dAu tu nhung kh6ng c6 dnh hudng
vd mit ki6m so6t hoac dong ki6m so6t nh0ng chlnh sach nay.
K6t qud hoat dQng kinh doanh, tai sdn vd cOng nq cia cac cong ty lien ket duqc hop nhet trong b5o

ceo iei chinh theo phuong phap v6n chrir sd hOu. Cec khoan g6p v6n li6n ket dlPqc trlnh bey trong
duqc di6u chinh theo nhilng thay d6i trong phAn v6n g6p crla C6ng
Bing can ddi k6 toan theo gia gdc
-Ong
ty ljen ket sau ngay mua khoan dAu tu. C6c khoAn 16 cria c6ng ty
ty v5o ph6n tai san thuin crla
qu6
gOp
v6n
Cdi
COng ty tai cong ty lien ket do (bao g6m oAt t6 cac khodn gop
kho6n
lren kei vuqt
v6n diri han md vE thuc chAt tao thanh dau tu thuAn cia Cong ty t?i cong ty lien k€t do) khong duoc
ghi nhan.
Trong truorg hop mot cong ty thenh vien cda COng ty thuc hien giao dich voi mot c6ng ty Ien k6t voi
COng ty, 16l/|6 chua thu,c hien tuong ung voi phAn g6p v6n cria Cong ty veo cong ty li€n ket, duoc loai
tr"r kh6i bdo ceo tai chinh hop nh6t.

10


coNG TY c0 PHAN Duoc HAU

GIANG

uiu s6 e 0e -

Ti6n vir ciic khodn tuong tluong tidn

DN/HN

Tidn va cec khoan tuong duong tidn bao gdm ti6n mat tai quy, titn dang chuy6n, c6c khodn ti6n gll'i
kh6ng ki han va cac khodn ddu tu ngSn han cO ki/ han kh6ng qu5 3 thdng k6 tir ngay dAu tu, c6 kha
neng thanh khoan cao, d5 ddng chuy6n d6i thanh ti6n vir it rii ro lien quan tlen vi6c bi6n dong gia tri.
Cec khoan

diu tu tiri chinh

DAu tu ndm

gi?

CI6n

ngdy

CISo

hgn

uac Knoan oau tu nam gru oen ngay oao nan ra cac Knoan ma uan rong uram ooc uong ry co y
dinh va cO khd ndng giO d6n ngdy tldo hgn.
Cac khoan dAu tu ndm giu d6n ngdy dio han gdm cac khoan ti6n g0i ngan hang co ky han con lai
khong que 12 th6ng k6 t0 thdi di6m b6o cdo voi muc dich thu l6i hing k!. Cac khoin tlAu tu ndy duEc
ghi nhan theo gid g6c tru di dq phdng giim gi5 d6u tLr. Thu nhap lai tii cac khodn ti6n g0i ngdn hdng
c6 k!,han duEc ghi nhan tren Bao cao k6t qua hoat dOng kinh doanh tren co sd du thu.
Cdc khodn cho vay
Cac khodn cho vay duqc xac dinh theo gidr g6c tru di c6c khoAn dq phong. Du phong cdc khodn cho
vay cLra Tap doan duqc trich lap theo cac quy dinh ke todn hien henh.

Diu tu

v?ro

c6ng

cr,r

v6n cia aton vi kh6c

Odu tu vdo c6ng cu v6n cOa don vi khac phan enh cac khoan dAu tu cOng cu v6n nhung COng ty
khong co quyen tKhodn dAu tu vao c6ng cu v6n c6c don vj khac duoc phAn anh theo gia gOc tru cac khoan dlr phong
gidm gld dAu tu. Dq phdng giim gi5 duoc lQp khi cong ty nhdn diu tu bi 16, ngoai tru kho6n 16 ma Ban
T6ng Gi6m d6c Cong ty d5 du doan tu khi dau tu.

Nq phai thu
No phdi thu la s6 tien c6 the thu h6i cia khach hang hoac cac d6i tuqng khec. Ng phdi thu duqc trinh
bay theo gie tr! ghi s6 tru di c6c kho6n dq phong phai thu kho ddi.
Dq phong phdi thu kh6 ddi duoc trich lap cho nh0ng khoan nq phdi thu di qua han thanh toan tu seu
th6ng kd len, hoac c6c kho3n nq phal thu ma nguoi nq kho co kha neng thanh toan do bi thanh lli,
pha sdn hay cac kh6 khen tuong tu.
Hdng t6n kho
Hang tOn kho duqc xac dinh tren co sd gia thdp hon giua gid g6c va gia tri thudn co th6 thuc hien
ch phi mua vd c6c chi phi kh6c c6 lien quan.truc ti6p den viec
duqc. c'e g6c hang t6n kho bao gdm
-hop
cdc sdn phdm duEc san xuAt, gi5 g6c bao gOm chi phi ng!yen
mua hang i'6n kno.irong trudng

philao
ti6p vd chi phi s6n xuat chung, neu c6, d6 c6 duoc hang t6n
chi
ifOng
trLrc
vdt lieu tiuc ti6p,
g6c crlia hang t6n kho dugc xac dinh theo phuong phap blnh
thei
hien
tai.
Gia
dia
di6m
va
tr?ng
kho d
quAn qia quv6n. Gia ki thuin c6 th6 thuc hren dLroc duqc xac dinh bing gie ben uoc tinh ku cdc chi
phi uoc tinircte hoan thanh sdn phSm cung chi phi tiep tht, ban hang va phan ph6r phdt sinh

Dri phdng giem gia hdng tOn kho cia COng ty duqc trich lap theo c6c quy dinh k6 toAn hien hdnh
fneo OO, COng tydulr-c phep trich lep du pnorig gidm gia hdng t6n kho 16r thcvr, h6ng, k6m pn6m ch6t
va trong truong, hop gia g6c

cia

hdng t6n kho cao hon gia tri thuan cd th6 thu'c hidn du'oc t?i ngay lap

Bing cin ddi ke toan.

Tii siin c6 tlinh huu hinh vi khiu

hao

Tai sen c6 dinh hou hinh duEc trlnh bay theo nguyen gi5 trtr 9id tri hao mon luy k6
Nguydn gie tat sdn cO dinh hLlu hinh bao g6m gl5 mua va toan bg cac chi phi khac lrdn quan truc tr€p
d6n viec dua tai san vao trang th6i sin sdng su dqng.

11

);


CONG TY CO PHAN DUEC HAU GIANG

Mau si5 B 09

-

DN/HN

Tdi s6n c6 dinh hou hinh duqc khau hao theo phuong phap duong thang drla fen thdi gian h0u
dung uoc tinh, cu th6 nhu sau:
56 ndm
3 -25
Nha cla vd v?t ki6n truc
1.5 -20
Mey m6c va thi6t bi
3 - 10
Phuong tl6n v6n tdi
3 - 10

Thiet bi ven phdng
C6c khoan lai, 16 phet sinh khi thanh ly, ban tai san Ia chenh lech giua thu nhap tr.l thanh ly va gid tri
con lai cia tai san dugc ghi nhin viro Bao cao ket qua hoat dOng kinh doanh.

Thue ho?t clQng
M9t khoin thue duEc xem ld thu6 hoat dong khi ben cho thue vin duEc hudng ph6n ldn c6c quyen
loi vd phii chiu rrli ro vd quydn sd hou tai san. Chi phi thue hoat dong dugc ghi nhan veo b6o c6o kdt
qua hoat dong kinh doanh theo phuong ph6p duong th6ng trong suot thoi gian thu6.

Tiri

sin

ci5 dinh

v6 hinh vir khiu hao

Tai san c6 dinh vO hinh th6 hien Sia tri quydn sir dung dat vd phin mem m6y tinh duqc trlnh bay theo
nguy€n gid tru gie tri hao mon loy k6.

srl dqng afAt co thdi han duoc khdu hao theo phuong ph6p duong thSng trong thoi han hiOu
luc cia GiAy chLrng nhan quy6n su dung dat. Quy6n srl dfrng dit v0 thoi han duoc ghi nhan theo gie
QuyAn

g6c vd kh6ng khAu hao.
PhAn mom may tinh dugc khAu hao theo phuong phap duong thing trong thoi gian hou dqng uoc
flnn tu 3 oen d nam.

Chi phi xay dpng ccl ban d& dang
Cac tdi sdn dang trong que trlnh xay dung phuc vu muc dich san xuAt, cho thu6, qudn tri ho?c cho bAt

ki, muc dich nao knaC Ouqc ghi nhan theo gia g6c. Chi phi ndy bao gOm cdc chi phi can thi6t d6 hlnh
thanh tai san phi hgp vdi chinh sach k6 to6n crla C6ng ty. ViQc tinh kheu hao crla c6c tai sen nay
duEc 6p dung gi6ng nhu voi c6c tai sdn khac. bat deu tu khi tai san d vAo trqng thdri sdn sdng sLl
dung.

Chi phi tra

tru6c

Chi phi trd truoc bao gdm cac chi phi thuc t6 da phet sinh nhung co li6n quan. d6n k5t qud hoat dong
san xu5t kinh doanh crla nhieu k!, k6 toan. Cac khoan chi phi tr6 truoc bao g6m chi phi nang cap tai
san thuC, chi phi thue dAt tre truoc, gia tri cong cu, dlrng cq, linh kien loai nh6 de xu6t dirng va cac
khodn chi phi trd truoc khAc.

Ti6n thue det th6 hien s6 tien thue d6t da dugc tra truoc. Ti6n thu6 dAt tra truoc duoc phdn b6 vdo
Bao cao kdt qud hoat dOng kinh doanh theo phuong phap dudng thing tuong *ng voi thoi gian thu€.
Cac chi phi tra truoc kh6c duoc v6n hoa dudi hlnh thuc c6c khoan tra trLroc va duEc phan b6 vao
b6o cao ket qua hoat d6ng kinh doanh hqp nh6t, sr] dqng phu'ong phap duong thdng theo cac quy
dinh kC toan hien hanh.
Cac khoan dp phdng phai tra
Cac khoan d!r phong phai tre duc/c ghi nhan khi Cong ty c6 nghTa vu ng hi€n tai do ket qud tir mot srr
kien d5 xdy ra, va C0ng ty c6 kha neng phdi thanh toan nghia vu nay. Cac khoin du phdng duoc xac
dinh tr6n co sd udc tinh cria Ban T6ng GiSm d6c vd cic khodn chi phi can thiet d6 thanh toen nghia
vu no nay tai ngdy lQp Bdng can d6i ke toan hqp nhet.

,la


CONG TY cO PHAN DUOC HAU GIANG
Meu sO B 09a

-

DN/HN

Tr9 cip th6i vi6c phii trd
Trq cep thOi viec cho nhan vi6n duqc trich truoc vao cu6i m6i ky bao c6o cho toan bO nguoi lao dong
di ldm vi6c tal Cong ty tu di '12 th6ng trd len. Thdi gian lam viec dA tlnh trE cAp thoi vi6c lir t6ng thoi
gian nguoi lao dQn_g da lam vrec thuc t6 cho nguoi si dung lao tlong tru di thoi gian nguoi lao dOng
de tham gia b6o hi6m that nghiep theo quy dinh cia phap luat va thoi gian lam viec da ducrc nguoi si]
dung lao dong chi trd tro ciip th0i viec. Mrvc trich cho m6i ndm lam viec bing mot n&a muc luong binh
quan thang theo Luat Lao ttQng, Lu?t Bdo hi6m xi hOi vd c6c vdn b6n huong dan c6 li6n quan. Muc
luong binh quan theng d6 tinh tro cAp thoi vi6c s6 duoc tli6u chinh vao cu6i m6i ki bao c6o theo muc
luong binh quan cia sau thang gin nhat tinh tt6n thoi afi6m lap b6o cao tdi chinh. Tdng hay gidm cia
khodn trich truoc nay sC duoc ghi nhan veo Bao ceo k6t qua hoat dong kinh doanh.

Du phdng cho cAc khoan chi phi thu dgn, kh6i phqc ve hoan trd mat bing
Theo yeu cAu cria ThOng tu so 200/2014/TT-BTC ban hAnh bdi BO Tai chinh, k6 tu ngay 01 thang 01
ndm 2015, Cong ty lap dLl phong cho cilc khodn chi phi thu don va khdi phuc phat sinh khi hoatn tra
mit bang di thue. S6 du phdng dlpoc x6c dinh cdn c0 vdo t6ng uoc tinh chj phi thu don va khOi phuc
met bang s6 phet sinh khi hoan tra mat bang trong tuong lai ve dLroc ghi nhAn dOu qua su6l thor gran
k6 tu ngay 01 thang O1 nam 2015 afen khi hodn tri mdt bdng.
Doanh thu chua

thuc hien

thfc

hien le khoen doanh thu tuong ung vdi gia trt hang h6a, dich vu phdi chiet kheu
gidm gia cho khach hang trong chuong trinh khech hang truyon th6ng. TQp doan ghi nhan cAc khodn

doanh thu chua thqrc hi€n tuong Lrng voi phan nghia vu ma Tap dodn s6 phai thuc hien trong tuong lai.
Doanh thu chua

Ghi nhan doanh thu

oO15

Doanh thu ban heng duoc ghi ntran khr O6ng thdi th6a man tdt ci nem (5) didu ki6n sau:
(a) COng ty d6 chuy6n giao phin lon rrli ro va loi ich gin li€n voi quy6n sd huu sdn phAm hoac hang
h6a cho nguoi mua,
(b) C6ng ty khong con nam giO quyen quan ly hang h6a nhu nguoi sd hou hang hoa hoac quydn
ki6m sodt hAng hoa;
(c) Doanh thu dugc x6c dinh tuong doi chec chen;
(dl Cong ty s6 thu duoc loi ich kinh te tu giao dich ban hang: va
(e) X5c dinh duoc chi phi lien quan den giao dich ban hdng.

Doanh thu cia giao dich vA cung c5p dich vu dugc ghi nhan khi kCt qud cria giao dich do duqc xac
dinh mOt cach deng tin cay. Trl/ong hctp giao dich vd cung c6p dich vq lien quan den nhieu ky thi
doanh thu atL?oc ghi nhan trong ki/ theo k6t qua phan cong vi6c da hoan thanh tai ngay cia Bdng c6n
d6i fe toan cia k!/ do. KOt qud cria giao dich cung c6p dich vu dLrgc xac dinh khi thda man 6t ca b6n
(4) dieu kien sau:
(a) Doanh thu duoc x6c dinh tlro'ng d6i chSc chSn;
(b) Co kha nang thu duoc lEi lch kirh te tu giao dich cung cirp dich vu do,
(c) Xac djnh dugc phAn cong viec dd hoan thdnh tai ngay crla Bdng can d6i k6 toan; va
iOj xac ointr duqc chi phi phat sinh cho giao dlch va chi phi dB hoen thanh giao dich cung cdp dlch vu
d6.

Ldi tien gri,i du,o-c ghi nhan tren co sd dOn tich, duoc xac dinh tren s6 du cac
suSt ap dung.
Lai tu cac khoan ddu

tu dLrgc ghi nhan khi Cong ty c6 quy6n nhan khoan

ta

khodn tien g0i va lei

lai.

cac khoan giem trar doanh thu
Cac khoan gidm trir doanh thu bao g6m chi6t khAu thuong mai, hang-bAn bi trd lai va giim gi6 hang
b6n Ca! khodn gidm tru'doanh thu phet srnh cirng ki tieu thu sen pham. hang hoa dic'r vu duqc ghi
nhan dreu chirr giAm doanh thu ky ph6t sinh

Truong hgp sdn phAm, hang hoa, dich vq da tiAu thlr tu cac ky tructc, d€n k! sau m.di chiet kh6u
thLlong mai, gi6m gid hang ban ho6c hang ben br tra lai nhung phat sjnh truoc thoi diem phat hanh
bao c6o tai chinh thi ghi nhan dr6u chinh grdmd.oanh thu cia ki/ lap bao cao.
tc

^A

p


CONG TY CO PHAN DUqC HAU GIANG

M5u sii B oga

chuong trinh dirnh cho khach hing truyiln th6ng

-

oNIHN

Doanh thu duoc qhi nhAn rd t6nq s6 ti6n ph6l thu hoac da thu tru di gi6 tri hEp ly cia hang h6a. dich
vu oh6i cunq i5p mion phi hoaC s6 phdi chi6t khAu, giem gie cho nguoi mua. Gi6 tri cua hang hoa,
dich vu ohdicunq cAp mi6n phi hoac s6 phdi chi6t khAu. gidm gidt cho ngudi mua duqc ghi nhan la
dbanh tnu chua ihuc hi6n. N6u het thoi hqn cria chuong trinh ma ngudi mug kho,ng tht du dieu kien
theo quy dinh va khong duoc hudng hang hoa dich vu mi6n phi hoac chiet khau giam gra. khoan
doanh thu chua thuc hi6n duoc kdt chuy6n vio doanh thu ben heng cung cap dich vu

Khi rquoi mua dat duEc cdc di6u ki6n theo quy dinh cLia chucrng trinh, truong hop nguoi b5n truc
tieo c-unq c6p hdnq h6a, dich vu mi6n phi hoic chi6t khAu, gidm gia cho nguoi mua: Khodn doanh thu
ifrira tnic nign tu"ong ung vor gi5 tri hbp lf cta s6 hang nOa, dich vr.r cung c5p mr6n phj ho6c so phel
oidm qii. cnr'et tnAu'cno nquor mua duoc ghi nhan la doanh thu ban hang, cung c6p dich vu khi
igudihua da nhan duEc hlng h6a. dich vlr miSn phi hoac duoc chi6t khAu. gidm gi6 theo quy dinh
cia chuonq trlnh.
Khi nquoi mua dat du,oc c6c di6u kien theo quy dinh cua chlrong trinh, truong hEp ben tht/ ba co nghia
vu cu-ng c5p hirng h6a. d ch vlr mi6n phi hoac chi6t khAu, gidm gie cho ngudi mua: Neu h. p dong gioa
nquOi 5an va Oen tnu ba do kh6ng mang tinh chet hqp dong dai l!. khr ben thLr ba thuc. hien viec cung
cip hAnq hoa, dich vu, chi6t khAu gidm gid, khodn doanh thu chLra thqfc hien duoc ket chuyen sang
dobnh th"u ban'hdng, cung cAp dich vq. Ndu hop ddng mang tinh dai lV, chi phAn chenh lech giua khoan

doanh thu chua

thic hi6i va s6 tien phdi tr6 cho

ben thu ba moi dugc ghi nhan la doanh thu. 56 tign

thanh toan cho bCn thu ba duoc coi nhu viCc thanh toan khoin nE phdi trd.

Ngoqi ta
Cac nghiep vq phdt sinh bdng ngoai td duoc chuy6n ddi theo ti gia t?i ngay phat sinh nghiQp vtr' S6
Ou cad fnbdn riruc tidn t€ c6 g6i ngoai tg tai ngey k6t thic nien d0. duqc chuydn doi theo ti gia tai
ngdy ney. Chenh lech ty gia phat sinh duqc hach to6n vao Bao cao ket qud hoat dong kinh doanh

Chi phi di vay
vay duoc ghr nhen vao chi phi sen xu6t, kinh doanh trong ky khi phat sinh. tru'khi duoc v6n
cia ChuAn muc ke toan Viet Nam s6 16 "Chi phi di vay". Theo d6, chi phi di vay lien
quan truc ti5p d€n vi6c mua. ddu tu x6y dqng hoac sdn xuat nhung tii sdn cirn m6t thoi gian tuong
d6i dai d6 hoan thanh dua vao sl} orrng hoACfinn doanh dugc cong vao nguyon gie tiri s6n cho d€n
khi tdi sen do duqc dua vao srir dung hodc kinh doanh. C6c khodn thu nhap ph6t sinh tu vi€c dAu tu
tam thoi c6c khoin vay dugc ghi giam nguyen gi6 tai san c6 li6n quan. D6i voi khodn vay ri6ng phqc
vu vi6c x6y dqng tai sen c5 dinh, b5t dQng sdn dAu tu. lai vay duEc v6n hda ke ce khi thoi gian xey
dqng duoi 12 if,eng.
Chi phi

atr

hoa theo quydinh

Thu6
Thue thu nhap doanh nghiep th6 hi6n t6ng gie ki

cia thuC phai tra hiCn tai va thue hoan

lai.

56 thuA hien tai phdi lra duqc tinh dua tren thu nh6p chiu thue trong ki' Thu nhap chiu thue kh6c voi
loi nhuan thuAn duoc trinh bay tren beo ceo k6t qu6 hoat Cfong kinh doanh vi thu nhep chiu thue

kh6ng bao g6m cac khodn thu nhap hay chi phitlnh thu6. hoic dugc khiu trii trong cdc.k! kh6c (bao
gom La t6 mang sang, n6u co) va ngoai ra khong bao gdm cdc chi tjeu khong chiu thuO hoac khong
dugc khAu tru.
Thu6 thu nhap hoan lai dLrqc tinh tren c6c khodn ch6nh lech giira gi5 tri ghi s6 vA co sd tinh thue thu
nhap crla cdc khoAn mqc tai san hoac cong ng tren bao cao tai chinh va duoc ghi nhan theo phirctng
phap bang can d6i k5 to6n. Thu5 thu nhip hoan lai phai trd ph6i dugc ghi nhan cho tat c6 circ khodn
chenh lech tam thdi con tai sin thu6 thu nhap hoan lai chi ttuqc ghi nhan khi chac chdn c6 dtl loi
nhuan iinh thuC trong tuong lai d6 kh5u tru cdc khodn chenh lech tam thoi.
Thue thu nhap hoen lai dvdc xac dinh theo thu0 suAt du tinh se dp dung cho k!,tdi sin duqc thu hoi
hay ng phdi trd duoc thanh toan. Thue thu nhap hoen lai duoc ghi nhan vao bao. cao ket qud ho?t
dong kinh doanh va chi ghi vao v6n chl] sd h['u khi khoen thue d6 co lien quan dOn c6c khodn muc
duqc ghithdng viro v6n chri sd nOu.
sdn thue thu nhap hoan lai va thue thu nhap hoen lai phai tr6 ducvc bU triP khi COng ty co quydn
hqp phap d6 bi tri? gioa tai sdn thue thu nhap hien hanh voi thue thu nhap hien hdnh phdi nop va khi
cac tai san thu6 thu nhap hoan lai vd thue thu nhap ho6n lai phdi trd li€n quan toi thue thu nhQp doanh
nghiep duqc quan llj' bdi cung mOt co quan thu6 va COng ty c6 dy dinh thanh toan thuC thu nhap hien
hdnh tr6n co sd thuAn.

Tii

't4


CONG TY cO PHAN DLPqC HAU GIANG
Mau s6 B 09a

-

DN/HN

Viec xac dinh thu6 thu nhap doanh nghiep phei nop cia COng ty can cu vao cac quy dtnh hien hanh
vd thu6. Tuy nhi6n, nhirng quy dtnh nay thay d6r theo tung thoi ki, va viec xdc dinh sau cung vA thu6
thu nhap doanh nghigp tuy thu6c vao k6t qu6 ki6m tra cia co quan thu5 c6 thAm quydn
C5c loai thu6 khec duqc ap dung theo cac ludt thu6 hi€n hanh tai Viet Nam.
Chia cO tri,c

Loi nhuan sau thu6
dong phe duyet.

cia

COng ty duqc trich chia c6 tuc cho cac c6 dong sau khi duoc Dai hOi dong c6

Si

c6 tuc duoc cong b6 vir chi trd tir ngu6n lqi nh,-ren chua ph6n ph6i can cu veo su pl'd oJyet cua
c6 d6ng trong Oai hoi dOng cO dong thuong nien.

TIEN vA

cAc KHoAN TUONG DUONG

TIEN
31.12.2016
VND

31.O3.2017

vNo
I

12.035.534.490 17j32.249.688
81.456.969.514 253.132.819.779
229.217.168.436 332.923.89'1.876
322.709.672.440 603.188.961.343

ren mal

Ti^^

^i"i I^^AI rEr I gur
rgdr

| ha^^
,ra, ,9

Cac khoan tucrng duong tien (-)

(-)

Cec khodn tuong duong tidn bao gdm ridn g,]i ngan hang co ki' han d6o han ban dau khdng que
3 thang.

cAc KHoAN DAU TI.T TAI

TY

CHINH NGAN HAN

rAN

Diu tu nim giir dtiln ngiy tt6o han

JGIAITO

Cac kho6n dAu tu nim gi0 d6n ngay ddo h?n bao gOm tiOn grli ngen hang c6 ky han ddo han ban d6u
tren 3 th6ng ct6n '12 thang.

Diu tu vio C6ng ty lien ket

4.335.981.051

titi chintt
ngay

NAm tiri chinh

31.03.2017
VND

3',t.'12.2016
VND

.K!'

S0 du dau k j// nem
SO

VNO

tu'viro c0ng ty llen ket trong ky/ nam nhu sau:
ket

Chia

3't.12.2016

VND
4.335.981.051

Cong ty C6 phdrn Tdo Wnh Hdo

BiOn dOng dAu

31.03.20'.17

thfc

15

.523 .885 342

4 335 981 .051

4

4.335.981.051

t187.904.2e1)
4.335.981 051

16

du cuOi ki,/ nam

kiit thfc ng;ry

.

tr9


CONG TY CO PHAN DI..PqC HAU GIANG

wtiu s5 e o9a

-

DN/HN

Diu tu g6p viSn vao don vi khac
3't.12.2016

VND

VND

20.000.000.000

Cong ty C6 phan Bao bi ATP

Cty CP Duqc va VT Y T0 Binh Duong
Ctv CP Duqc Pham Tra Vinh
cti cP Duqc va Yr Y T6 Ninh Thuen
Ctv CP Duoc Pham TeV Ninh
Cti CP Duqc Ph6m Crlu Long

56 ou

31.03.2017

20.000.000.000
4 286.800 000
2.57 5.315.200
796,675.000
221.960.000
27 .420.004

4 286.800.000
2.575 315.200
796.675.000
221.960.000
27 .420.000

moo

dr.r phdng tai ngay 31 thang 03 nem 2017 va 31 thang 12

nim 2016 th6 hi6n du phdng cho

khodn cl6u tu dar han vao Cong ty C6 phan Bao bi ATP

PHAI THU NGAN HAN KHACH HANG

Tai ngay 3'1 thang 03 nem 2017 va ngey 3'l theng 12 nem 2016, c6c khodn phii thu ngdn han cJa
r[a.n'rr'a"s cni o5o gdm phdi thu ngdi han tir cdiben th(r ba vd khong co cdc khoin phAi thu chi€m
tu 10% trd len tren tdng phdi thu khdch hdng.
PHAI THU NGAN HAN KHAC

ChiCt kheu thuong mgi tra
Lei ti6n g|}i phai thu
Phai thu nguoi lao dong
Phei thu khac

31.03.2017

31.12.2016

Gi6 tri
VND

Gia tri
VND

280.656.981

197.969.103
15.588.566.422
1.837.560 698
3.847
7.909.072.050

21.578.016.994
38.235.586.579 25.533.168.273

truoc

12.529.236.114

.676.490

NO XAU
3',t

.03.2017
Gi6

tri

c6 thc
hOi

Du phdng

VNO

VND

VND

226 .559 .426 .393

212.221.181 .755

Gii g6c
Tdng gia tri cac khodn phdi thu, cho vay
qua h?n thanh to6n hoAc chua qua han
nhLfng kh6 c6 khe neng thu hdi

thu

(1 4

.338 244 .638)

3'1.12.2016
Gi6 tri

T6ng gia iri c6c khodn phei thu, cho vay
qua han thanh toan hoic chua qua han
nhung kh6 c6 kha neng thu h6i

Gii g6c

c6 the
thu h6i

D\r phong

VND

VND

VND

157.309.807.394

143.817.785.293

(13.492 082.101)

Tai ngay 31 theng 03 nim nem 2017 u,e ngdy 31 theng 12 n;m 2016, khong c6 khodn phdi thu que han
thanh todn chi6m tu 10% trd lCn tren t6ng s0 no qua han.
16


CONG TY cO PHAN DI..POC HAU GIANG

MiU S6 B 09 - DN/HN
Bi6n dOng

cia du phong c6c khodn

phdi thu kho doi trong ki,/ ndm nhlr sau:

K! tdi chinh
thic ngiy

kdt

Nim tdi chinh

thic ngey
31.12.2016
VND

kCt

3't.03.2017
VND

56 du ddu k!/ ndm
Teng dlr phdng trong ky/ n5m
Hoan nh?p du phong trong kY/ nem
50 0U CUOI Ky/ nam

13.492.082.101
846.162.537

10.987.369.519
2.695.803.165
(191 090 583)

14.338.244.638

13.492.082.101

HANG TON KHO
31.12.2016
Du phdng
Gi6

31.03.2017
Du phdng
Gi6 g6c
VNO
VND
Hang mua dang di tren
aluong
NguyCn vat ligu ton kho
Chi phi SXKD dA dang
Thirnh phAm t6n kho
Hang hoa

48.810.855.800
263.887.295.568
60.959.347.698
253.138.641.922
97.470.110.330

724.266.251.318

BiOn dQng v0

g6c
VNO

60.597.811.325
235.989.641.851
32.650.192 227
259.215.081.061
146 104.356 815

'1.348.938.937

VNO

1.348.938.937

347.473.828
1.696.412.765
734.557.083.279

347.473.828
1.696.412.765

dq phdng hang ton kho trong ki'/n;m nhLr sau:

thUc ngay

Nem tai chinh kCt
thfc ngay

31 .03.20',t7

31 .12.20',16

VND

VND

Ki/ tai chinh ket

1.696.412.765

56 du dau nim

3.011.372 184

Teng d!i phdng
Hoan nhap dq phong

t1!L

-,(-14-9!e
1.696.412.765
1.696-412.765

56 du cu6i ki,/ndm

Du phong gialm giir hirng t6n kho duqc tricl' lap do gia gOc cria hang t6n kho cao hon
thA th{c hien duqc cda hang ton kho.

17

grar

trr thuan co

N
);))

^/


GONG TY CO PHAN DI,PqC HAU GIANG

Mau si5 B og
10

-

DN/HN

CHI PHiTRA TRI/OC

Chi phi trA tru6c

ngin

hqn

VND

31.'t2.2016
VND

4.308.327.559
3.130.616.419
7.438.943.978

30.818.180

4.181.750.754
4 .212 .568 .934

3',t.03.2017

Chi phi thuC hoat Ctong
Chi phi khac

C6c khoAn chi phi trd truoc c6 thdi han khong qu6 12 theng kA ti? thdi didm trd truoc.

Chi phi tra trudc dai h?n
3't.03.2017
nen tnue oar tra Iruoc
Cong cq dung cu
Nang cap tai san thuc
Chi phi khac

31.12.20',t6

vNo

VND

10.972.489 928
7.193.519.977
444.918.185
5.379.190.185
23.990.118.275

11.059.114.850

6.810.300.852
11

1.'109.236

4.779.478.240
22.760.003.178


CONG TY CO PHAN

DuOc HAU GIANG
Miu sd B 09 - DN/HN

11 THUEVAcAc KHoAN KHAC PHAITHU/PHAI NoP NHA Nuoc
C6c khoin phii thu

s6 aau
ki'/nam

36 phii n6p
_!o!S kyllrqm

Giam khec trong

56 da nop trong

ki/nim

ki'/nam

s6 cu6i kilnam

Thue GTGT hang b6n noi dia
Thue GTGT hang nhdp khiu
I nue xuat, nnap Knau

2.959.709.577
9.120.020
696.183.652

Thue thu nhap doanh nghiep

5.831.969.421

1164 263.372\

703.4'10.883
10.200.393.553

1e? t3944,
24.101.799.927

122.544.992
25.652.261.911

Thue GTGT hang ban noi dia

10.177 734.622

2.324.268.804

9.323.417.619

3.178.585.807

Thue thu nhap doanh nghigp

9.890.547.894

562.541.152

9.790.699.183

662.389.863

nue Inu nnap ca nnan
Inue oa[, Inue su oung oal
Thue khac
c9ns

3.331.632.768

26 .842 .082 .613

26.170.950.089
222.361.234

5.368.043,648

23.399.915.284

5.590.404.882
82.101 .000
35.401.398.451

nue tnu nnap ca nnan
C0ng
r

10.624.866.303

10

10.384.920.326
3.062.790.243

.905 .457 .296

3.240.300.570
655.520.808

.114
3 387 497.930

11 .031 .321

1

205.440.579

.020.891.339

6.201.673.372
632.469.448
1

1.750.855.537

cac khoin phai tra

I

19

44.919.000

3

.957 .846 .292

82.1 01 .000

44.919.000

45.589.529.125

13 166 865 610

CONG TY cO PHAN Dl.roc HAU GIANG
ni|Su

12

s6 B 09

-

DN/HN

TAI SAN CO DINH H[fU HiNH

Nguy6n

Nhir c&a vir
v6t ki6n trric

May m6c, thi6t bi

VND

VND

Phuong

Thict bi

tiCn van tai

vin phdng

VND

VND

T6ng cQng
VND

gii

Tai ngay 01 thang 01 nem 2017
Mua trong ky/nem
Chuy6n tu x6y dung co bdn dd dang
(thuyet minh 14)
Thanh ly

520.491.998.475

121.946.546

1

.326.917.145

(6 362.125.492)
(548.900.000)

63.283.560
(580.939.374)

(381,912.000)

520.613.945.021

57

L212.'t 40.350

175.190.808.412

126.281.350.476
7.492.163.833

234.7 52.559.219
11.117 .744.691

98.531.254.030
3 .47 9 .841 .994
(369,449.477)

(6.362.125.492)

Phan loai sang c6ng cq dung cu
X6a s6

Tai ngdy 31 thang 03 nam 2017

176.090.376.226

75.957.738.078

713.628.289

Phan loai sang cong cq dung cU
Xoa s6

Tai ngay 31 thdng 03 nem 2Q17
Hao mdn lOy k6
Tai ngay 01 theng 01 nem 2017
Khau hao trong ki'/ nem
Thanh lY

584.082.620.408

(441 288.936)
(381

912.000)

33.773.514.309

239.066.889.482

Giii tri cdn l9i
Tai ngay 01 thang 0'1 nem 2017

394.210.647.999

349.330.061.189

77

Tai ngiy 31 thang 03 nem 2017

386.840.430.712

340 .861 .7 46 .261

73.931.073.865

'1

101.259.734.547

.559.122.196

306.405.989
(1 e25.08s.672)
(1 .904.914.233)

-

1

.356.622.733.187
713.628.289
1.878.553.240
(8.868.150.538)
(2.453.8't4.233)

(381.912.000)

72.494.144.162 1.347.511.037.945
55.779.770.859
'1.636.895.605

(1.925.085.672)
(1

.849.1 10.087)

-

515.344.934.5E4
23.726.646.123
(8.656.660.641)
(2.290.399.023)
(381.912.000)

05

527.742.609.O43

20.177.967 .219

841 .277 .798.603

8.135.1 78.064

819.768.428.902

53 .642 .47

1

0 .7

Nguyon gia tdi sin c6 dinh hi.pu hinh cLla Tap doan d5 khAu hao h6t nhung cdn s& dung tai ngay 31 th6ng 03 nem 2017 la 150.398 tri6u along Viet Nam
(tai ngdy 31 thdng 12 ndm 2016:152.963 trieu dong Viet Nam).

20


GONG TY cO PHAN

Duoc

HAU GIANG
Mau s0 B 09

,I3

-

DN/HN

TAI sAN cO DINH VO H|NH
Qrlyen su dr;ng Qgy6n srl dgng
dat vO thdi
dat c6 thdi han

han
VNO

Phdn m6m

vi tlnh
VN9

VND

I

ong cgng
VND

Nguyen gia
Tai ngay 01 thang 01 nem 2017
Chuy6n tu xay dung co ban dd
dang (thuyet minh 14)
Thanh ly

113.033.150,046 158.390.565.071

Tai ngay 31 thang 03 ndm 2017

113.033.150.046 158.390.565.071'15.353.022.805 286.776.737.922

13.088.937 805

284 .512 .652 .922

2.264.085.000

2.264.085.000

Hao mdn luy ke
Tqi ngdy 01 thang 01 nam 2017
Khau hao trong k!// nem
Thanh li

15.399.463.694
825.838.485

Tai ngay 31 thang 03 nam 2017

16.225.302.179 7.655.526.228

7.148.509.517
507

.016.711

22.547 973.211
1.332.855 196

23 .880 .828

,447
)NG

Gi6 tri cdn lei
Tai ngay 01 thang 01 ndm 2017

'113.033.150.046 142.991.101.377 5.940.428.288 261.964.679.711

Tai ngay 31 theng 03 nem 2017

113.033.150.046 142.165.262.892 7.697.496.577 262.895.909.515

NguyOn gia tdi sdn c6 dinh vo hinh crla Tap doan d5 khSu hao h6t nhung cdn s& dung tai ngay 31 thang
03 nam 2017la 2.917 triCu dOng ViOt Nam (tai ngay 31 thang 12 nim 2016:2.917 trieu ddng Vjet Nam)

't4

cHr PHixAY DUNG

c0

BAN DO DANG

Xudng sdn xuAt thuOc stli bqt
XAy dung nha vdn phdng va cong trinh phu COng
ty TNHH [/TV Duqc pham DHG
X6y dqng van phdng chi nhenh Gia Lai
Xay dung vdn phdng chi nhanh Thai Nguyen
Mey moc thiet bi phong kham

31.03.2017
VND

31.',12.2016

8.023.712.118

6.267.835.000

9.077.729.978

2.141.843.739

623.948.774

623.948 774
11.818.182
7.606.761.906
16.652.207 601

6.605.896. 104

24.331.246.974

VND

Bi6n d6ng chi phi x6y dyng co ban dO dang trong ki'/nam

Ki' tai chinh ket
thfc ngay

NAm tai chinh ket

31 .03.2017

31 .12.20',16

thuc ngay
VND

VND

so du oau nam
Mua s5m
Chuydn sang tdri sdn c6 dinh hou hlnh (Thuy6t minh 12)
Cfruy6n sang tdi sdn c6 dinh vO hlnh (Thuyet minh13)
Chuy6n sang chi phi tr6 truoc dai han
Chuy6n sang cong cq dung cu
Xoa s6
56 du cudi ky/ndm

16.652.207.601
11 .821 .717 .613

15 72?.551 .016

(2.264.085.000)

17 586 .401 .529
(109 839.029 974)
(6.205.435.000)
(23 886 000)

(496.913 970)

24 331.286.974

16.652 207 .601

(1.878.553.240)

1

(s1,4qq=0!!L

5$


CONG TY CO PHAN DI.PEC HAU GIANG

15

Ntiu si5 e 09 - DN/HN

TAI SAN THUE THU NHAP HOAN LAI
Tai s6n thu6 thu nhap hodn lai chrl y6u ph6t sinh tu cec khoan chenh lech t?m thdi duqc khau
tru c|]a cec khodn dy phdng vd cdc khoin l5i chua thuc hien phet sinh gioa c6c cong ty con
trong cung Tap doan khi tht?c hiCn hEp nhat beo c50.

16

PHAI TRA NGUOI BAN NGAN HAN
Tai ngay 31 thang 03 ndm 2017 vd ngdy 31 th6ng 12 ndm 2016, khOng c6 khodn no phdi trd

nao que han chua thanh toan
Chi tiet cho

tlng

o6i tugng chi6m

tu 10% trd len tren t6ng s6 phdi tri:
31.12.2016

31.03.2017

tri
VNO

Sii c6 khi
ning tri no

Gi6 tr!

56 c6 khi

VND

VND

neng tra nq
VND

37.536.615.315 37.536.615.315

56.484.958.549

56.484.958.549

Gia

C6ng ty TNHH Dugc
phAm Truong Tin
C0ng ty TNHH MTV Mega
Lifesciences (VN)
Nomura Trading Co.,Ltd
Cac doitugng khAc

,17

17.696

26.633.640.634
46.661.401.500
161.923.470.008
148.791.113.002 148.791.1',t3.002
253.326.553.513 253.326.553.513 291.703.470.691 291.703.470.691
25.768.7

25.768.717.696

41.230.107.500 41.230.107.500

26.633.640.634

46.661.401 .500
'161 .923.470.008

CHI PHi PHAI TRA NGAN HAN
.03.2017
VND

31.12,2016
VND

23.403.415.564

2.984.7 53.722

556.887.501
1 .815.709.380

589.134.749

24.860.87 5.920

26.373.733.856
29.959.680.555

31

Chi phi tiep thiva chem soc khach hang
L5i vay phdi trd
Chi phi hoi thao
Cac chi phiphdi tr6 kh6c

s0.636.888.365

18

12.058.228

DOANH THU CHtfA THUC H|EN NGAN HAN

Doanh thu chua thlrc hi6n

ngin han th6 hien doanh thu chua thuc hien tU chLrong trinh khech hang

truy6n thOng, nhu trlnh bay tAi Thuyet minh s6 3.

19

PHAI TRA NGAN HAN KHAC

Cac khoan phi b6o hi6m va kinh phi cong doan
phii trd, phdi nop khec

CAc khoan

22

31.03.2017
VND

31-12.2016

VND

1.602.807.433
6.930.444.435
8.533.251_868

988.977.577
5.569.497.881
6.558.475.458


GONG TY

cO PHAN DUEC HAU GIANG
sti e

wtSu

20

09

-

DN/HN

VAY NGAN HAN
31 .12.20',16

31.03.2017

tri

c6 khi
ning tri nq

VND

VND

Gi6

Bien dong vA vay

VNO

323.700.000.000 323.700.000.000

226.500.000.000
31.'174.499.856
257.674.499.856 257.674.499.856

Vay ngan hang
Vay cac doi tu0ng khac

226.500.000.000
31 .174.499.856

ngin hqn trong k!\ndm nhu

31.065.428.463

T?i ngAy
31.03.2017
VNE

Tai ngay

(*)

(.)

3'1.065.428.463

354.765.428.463 354.765.428.463

sau:

ng

Gidm

VNO

VND

VNO

323.700.000.000

557.800.000.000

31.065.428.463

1.747 .565.946

354.765.428.463

559.547.565.946

01.01.2017

Vay ng6n hdng (-)
Vay cac d6i tuqng kharc

56 c6 khd
nang tr6 nq
VND

Gi6 tr!

Si5

Td

(65s.000.000.000) 226.500.000.000
(1

.638.494.553) 31 1 74 499.856

(656.638.494.553) 257.674.459.856

Cac khoin vay nay chiu lai su5t tr.r 0,32% d6n 0,42% m6l thang (nam 2016

lit

0'32o/o ddn 0,38%

m0t thang).

(--) c6c khodn vay nay chiu lai suet 0,375% d6n 0,57% mot thang (n6m 2016: tu 0,375% d6n 0,57%
m0t theng).

21

QUY KHEN THUdNG VA PHOC

LqI

Quf khen thuang, phUc lgi c0a Cong ty hlnh thenh ttr viec trich lap tlr lEi nhuan chua phan ph6i
theo quy6t dinh cda cac c6 dong tai oai hot c6 dong thudng nien cria Cong ty. Quy khen thuong
ph0c lgi cia cac cong ty con hinh thdnh tu vi€c trich lap tu lgi nhuan chua phen ph6i theo quyet
ttOi dOng QuSn tri cia C6ng ty. Quy nay duqc su drrng d6 chi tri ti6n thudng va phuc lqi
Oinn
",1,
vien cria Tap doan theo chinh s6ch khen thudng vA ph0c loi cia TAp dodn va thudng
nhan
cho
Hdi
d6ng

Quan tri theo nghiquyOt dai hoi Cd dong thuong nien cria Cong ty
cho
Bi6n dong

cia

quy khen thudng, ph0c loi trong ky/nem nhu sau:

thudng
phric lgi nhAn
vi6n

QUY khen

56 du dau ki'/ nam
KhAu hao tai san hinh
thanh tu quY ph0c lqi
S& dqng quV

5o du cuor Ky/ nam

Quy phuc loi da
hinh thinh

VNO

TSCO
VND

29 .226 .348 .693

31.082.436.238
(823 380.066)

(26.749.610.990)
2 476 731.703

I

30.259 056 172

23

Qui thwdng HQi
d6ng Quin tr!

T6ng cOng
VNO

7.069.439

369

67 378.224.300
(823.380.066)

(1.801,',181.509) (28.5504q49L

5.268.257.860

38 004 045 735