Bao cao tai chinh hop nhat DHG Pharma Quy 2.2017

GONG TY cO PHAN

Duqc

HAU GIANG

BAo cAo rAt c-HiNH HEp NHAr G|OA NteN oO
cHo Ky rAt cHtNH KET THUc NGAv 30 rHAHe oe uAu zotz

rj
Ol
2l
\l


CONG TY

cO PHAN Dugc HAU GIANG

BAo cAo rAt c_xlt.tx xge NHAT GIOA NteN oo
CHO KY TAI CHINH K€T THUC NEAV gO rXArc O6 NAM

M'|7

NQI DUNG

TRANG

Thdng tin vB doanh nghiQp
1

Bang can d6i kg toan ngp nrrdt 1U6u s6 B o1_DN/HN)

86o c5o k6t

qui

2

hoat dong kinh doanh trqp nhlt (M6u s6 B 02_ DN/HN)

4

B5o c6o luu chuygn tian tQ hqp nh6t (Meu s6 B 6_DN/HN)
Thuyet minh chgn loc cho beo cao taichtnh hqp nh6t (Mgu s6 g og-otr

ttttt

8


coNG Ty cO PHAN Dugc HAu GIANG
THONG TIN VE DoANH NGHIEP

Quyiit elnn thdrnh l{p
doanh

nghigp

ciiy

ph6p dang
kinh doanh

s6 2405/QD-cT.uB ngay 5 thang 8 nem 2OO4
euy6t dinh oo Uy oan Nnan aanip. cAn Tho c5o.

kf
56 57030.00111 do Sd K6 hoach va OAu tu ThAnh ph6 CAn Tho cAp ngdy 15 th6ng 9
nem 2004.

GiAy p]16p deng ky kinh doanh crla gonp
ly

SFletii:#iffll
HQi tt6ng

Quin tri

Ban T6ng Giim d6c

?fl:f,i;,iiS!dt

Ong Hodng Nguyen HAc
Ong L€ Dinh B[ru Trt
Ba Pham Thi Vi€t Nga
Onq Ooan Dinh Duv Khuono
Ong TrAn Chi Li6m'
Ong Jun Kuroda
Ong Shuhei Tabata
Bd Pham Thi Vigt Nga

Ong Le Ch6nh Oao
Ong Doan Dinh Duy Khuonq
Bd NguySn Ngoc Didp

Ban ki6m so6t

Ono TrAn Qu6c Huno
BA Nguy6n Phuong

indo

Ong Oinh Duc Minh

Ngudi Clli diQn
theo phep luat
TrV scr chinh

Ba Pham Thi Vi€t Nga

qi6.u chinh nhi6u tAn, vd GiAy chung
-d-ue,_c
s51600156801
nsay 2e thens oz nam dors o6

Chri tich

chi tich
Thanh vien
Thanh vien
Thinh vi6n

ThAnh vi6n
Thtnh vi€n (mi6n nhipm ngay 24 theng 3 nem 2017)
Ph6

T6ng Gidm tr6c
Ph6 T6nq Gi6m d6c
PhO T6nq Gidm d6c
Ph6 Tdng GiAm d6c

Trudng ban
Thinh vi6n
Thdnh vi6n

T6ng GiSm cl6c

288 Bis Nguy6n Van Cu, phudng An Hda, euan Ninh Ki6u
Thanh ph6 cen Tho, viet Nam

CO


CONG TY cO PHAN

Dugc

HAU GIANG

BANG cAN DOI KE ToAN HqP NHAT GIuA NIEN
TAI SAN

Mi

Thuy6t
minh

si5

TAI sAN NGAN HAN
Ti6n vir cdc khoin tuong duong

100

ti6n

110
111

Ti6n

112

Cec khoan tuong duong t6n

Cic khodn
120

rraiu sri B

oo

ttAu

tu

tii

131

132

tu ndm giir d6n ngay dao han
Ciic khoin phai thu ngin han
Phii thu ng5n han khdch hdng
Tra trudc cho nguoi b6n ngSn han

135
'136

137

140
141
149
150
151
152

Tqi ngiy
31.12.2016

VND
3.005.638.456.362

2.747 .174.092.202

603.188.961.343

89.793,066.032

662.977.380.972

270.265.069.467
332.923.891.876

812.603.000.000
812.603.000.000

703.731.000.000
703.731.000.000

660.661.671.266

692.280.925.032

546.519.054.693

622 748.103.096

7

Du phdng phii thu ng5n han kh6 ddi

8

Hing t6n kho

23.277 764.848
34.213.970.916

39.811.582.708
(19.089.196 678)

(13,492.082.101\

54.388.218.435

732.860.670.514

756.040.912.154

734.557.083.279
(1.696.412.765)

7

Hdng t6n kho
Dy phdng giam gia heng tdn kho

10

25.215.1't9.657
7 865.721.969

TAI sAN DAt HAN
C6c khoin phai thu dai han
Phai thu cho vay dai han
Tai san c6 dlnh
Tdi sdn c6 dinh h&u hinh
Nguyen gia
Gi6 tri hao mdn l0y k6
Tai san c6 dinh vO hinh
Nguyen gi6

(549.027 .372.210)

220
222
223
227
228

1'l

242

Tai san dd dang dai h?n
Chi phi xdy dung co bdn dd dang

250

Diu

tutii

chinh dei han

252 DAu tu vlo cong ty tien k6t
253 DAU tu ddi han khac
254 Dqr phdng gidm gid dAu tu ddi han
260 Tai san dai han khac
261 Chi phi tra hudc dai han
262 Tai san thu6 thu nhdo hoin lai
27O

TONG TAI SAN

4.212.568.934
699.572.826

16.449 465.200
1.198.513.415.513

10,200.393.553
1.198.569.602.879

13.775.715.894

5.099.472.109

13.775.715.894

5.099.472.109

1.070.029.814.126

't.103.242.478.314

807.899 418.675
1 .356.926.790.885

1

262.130.395.451

Gia tri hao mdn l0y k6

240

15.1 12.535.313

899.932.488

200
210

LrOc

25 533.168.273

(1.652.6e3.719)

sin ng5n han kh5c

Chi phi trd trudc ngdn hqn
Thu€ gi5 tri gia tdng dugc khAu trrlr
Thue va c6c khoan phai thu Nha

44. 188.505.865

n

221

VNO

752.770.447.004

153

215

DN/HN

30.06.2017

49.231.724.678

Phdi thu v6 cho vay ngdn han
Phii thu ngSn han khac

Tdi

-

chinh ngin

nen
OAu

130

Tqi ngiy

ol

841.277.798.603
.356.622.733.187
(515 344.934.584)
261 .964 .67 I .7

11

287 .442 .944 .642

284 .512 .652 .922

(25.312.549.151)

(22 547.973.211)

26.023.103.375

16.652.207.501

14

26.023.103.37 5

16

E

14.357.236.561

15.744.151.251

3.546.162.405
27.908.170.200

4.335.981.051

.652 .207 .601

(17.097.096 044)

27.908.170.200
(16.500.000.000)

74.327.545.557

57.831.293.604

10

28.544.694.450

15

45.782 851.107
4.204.15't.871 .87 5

22.760.003 178
35.071.290.426
3.945.743.695.081


GONG TY cO PHAN DI..Poc HAU GIANG

oot

BANG cAN

KE ToAN

M5u s6 e 01 - DN/HN

Hop NHAT Gtr.rA N|EN DQ (ti6p theo)

MA

Thuye

T?i

ngiy

s6

NGUON V6N

300

NqPHATTRA

1.356.304.766.670

310

Ng ngin han
Phdi trd ngudi bdn ngin han
Ngudi mua tra tidn trudc ngdn han
Thu6 vd cic khoen khec pfrai ngp f.tna
nuoc
Phdi tre ngudi lao dong
Chi pht phai tri ngdn han
Doanh thu chua thuc hi€n ngSn han
C6c khodn phdi trd phdi n6p ng5n han

1.293.683.762.962

t minh

VND

31'1
312
314
315
318
319

khac

320

Vay ngSn han
Du phong phJi kd ngin han
Quy khen thudng va phUc toi

321
322

343

No dii han
Du phdng phii trd ddi han
Quy phet tri6n khoa hoc va cdng

4OO

VON CHU

4.t0

V6n ch rl

411

V6n g6p cOa chrl sd hOu
- C6 phi6u phd th6ng c6 quydn bi6u
quyet

330
342

411a
418
421

421a

T?i ngay
31.12.20,t6

30.06.2017

Sd

nghe

16

17

40.569.77 5.469

18

29.263.350.396

691.600.000.000

6.558.475.458
354.765.428.463

21

127

.793.288.273

67.378.224.300
57.600.414.632

22

36 .258 .320 .281

33.379.1 07.808

23

26.362.683.427

24 .221

24

24

Qu! dAu tu va phAt tri6n

24

429

Loi ich c6 d6ng kh6ng ki6m soit

38.032.955.291

62.621.003.708

Thdng du v6n c6 phAn

kj/ ndy

24

.306 .824

2.847 .847.105.205

2.894.239.102.379

2.847 .847.105.205

2.894.239.102.379

1

.307.460.710.000

871.643.300.000

1

.307.460.710.000

871.643.300.000

6.778 948.000
1.095.180.949.549

6.778.948.000
1 .220.561.708.767

404.511.629.489

761 094.896.749

45.652.592.032

50.993.468.583

859.037.457 710 101.428.166
33.914.868.167 34.160248.863

358

TONG NGUON VON

.1

5',1

.87

z.,eg's{oi
CONG TY

ccj PnAu

TrAn Ngoc Hldn
Ngrrdi lap bi6u

23.399.915.284
170.798.955.402
29.959.680.555
31 .687.812.617

19
20

so h(ru

421b

291.703.470.691
17.652.215.300

L647 .115.875
114.251.822.317

11

VND
.051.504.592.702
993.904.178.070

229.766.768.739
,12.758.686.602

HI-PU

Loi nhuan sau thu6 chua phan ph6i
- Loi nhuan sau thu6 chua phen ph6i
lUy ke den cu6i nem trLroc
- Loi nhuan sau thue chua ph6n oh6i

'l

\Jr/6ir.Te;7

1

.87

5

3.945.743.69s.081


CONG TY cO PHAN

Duoc

HAU GIANG
Mau s6

KET oUA HoAT ooNG KINH DoANH HgP NHAT

GII,.TA NIEN

K! 3 th6n9
MA
st5

02

-

DN/HN

oo

thfc ngey

k€t

I

Ky 6 th6ng kiit

thic ngey

Thuyi5t

minh

30.06.2017
VNO

30.06.2016

.362

961.928.079.577

105.873.520.414

86.205. 16'1.'103

vNo

30.06.2017

30.06.2016

VNO

VNO

0l

Doanh thu ban hang
va cung cap dich vU

02

Cac khoan giam trar
doanh thu

10

Doanh thu thuSn vA
bdn hing vi cung
cap dlch vU

27

925.663.001.948

87 5.7

11

Gi6 v6n hdng bdn

28

488.004.219.906

991.512.444.288

20

LEi nhuan gop

504.848.732.839
420.814.269.109

935.1 15.750.023

387.718.698.568

8 1 6.51 7.964.09

756.019.934.8.15

27

1

.O31 .536 .522

22.918.47 4

1

.987.479.01

3.390

1

179.448.605.011

I .808.030.408.379

1

.839.91 7.223.1 93

148.781.538.355

1.691.135.684.838

a1

Doanh thu hoat dOng

tei chinh

29

22.620.827.122

14.975.369.31.1

39.798.550.082

27.551.548.396

22

Chi phi hoat dong tai
chinh

30

24.737.365.290

21.705.118.618

45.154.187.600

39.203.108.678

23

Trong do: chi phi l5i

vay

5.992.899.462

2.978.7 40.OO7

10.652.258.756

5.598.598.698

(789.818.646)

(456.323.759)

(789.818.646)

(456.323.759)

.090.8 10

159.592 233.040

293.824.965.075

287.888.783.155

31

86.664.749.195

56.283.497.658

165.527.331.560

130.684.526.502

't80.112.072.290
1.326.432.609

164.656.894.804

35.1.020.211.292

325.338.741.'t'17

32

12.960.395.549

3.122.218.876

25.138.405.028

1.814.285.770

9.861.087.549

2.025.560.346

11.926.951.150

(487.853.161)

3.099.308.000

r.uvo.ocd_5JU

13.211.453.878

.202.804

3s2.'t 16.869.822

338.550.194.995

'15.847.958.848

2.855.799.420

35.651.618.938

rnan

rar/(ro)

trong

24

cdng ty liCn k6t

25

Chi phi ban hang

26

Chi phi qudn
nghiep

l!

5
31

15'1 .131

doanh

Lqi nhuan thuin ttr
30
31

hoat d0ng kinh
doanh
Thu nhAp kh6c
Chi phi kh6c

40

Loa nhuan kh6c

50

T6ng lqi nhu6n k6
toan tru6c thuA

33

179.624.219.129

167 .7 56

Chi phi thue thu nhap

doang nghiCp hiCn
51

henh

35

Chi phi thue thu nhap
doang nghiCp hoen lai

35

2.457.521 .640

LEi nhuin sau thu6

thu nhip doanh
60

nghigp

186.098.368.180 155.021.148.644

359.972.631.083

307 .162.659

.022


CONG TY cO PHAN

Duoc

HAU GIANG

Miu s6

B 02

-

DN/HN

KET auA HoAT DoNG K|NH DoANH Hop NHAT G[-pA NrEN DQ (tiiip theo)

Ki
Thuy6t
m inh

ME

so

3 theng kiit thuc ngdy

30.06.2017
VNO

Ky 6 theng k6t thUc ngey

30.06.2016
VNO

30.06.2017
VNO

'186.098.368.180 155.021.148.644

359.972.631.083

30.06.20.t 6
VNO

Lgi nhu{n sau thu6

thu nhAp doanh
nghiCp

307 .162.659

.022

PhAn bd cho:

Lqi nhuan sau thu6

cia cdng ty me

62

Lqi nhuan sau lhu6
cua co dong Knong
Ktem soat

Lii
70

185.770.337.943 154.556.023.844 358.859.037.457

ccr

328.030.237 465.124.800

1.1

306.053.444.635

13.593.626

1.109.214.387

bin tr6n c6

phi6u (tl6ng)

1.279

36

1.066

2.470

-Oo ol11ror-

// t'

7a/

I 1tu-1.TrAn Ngoc H!6n
Nguoi lap bi6u

/ U'rnz"C

1_v-?

H6 Brlu

H

/

i{
o\0

v)
uAn

K6 to6n trudng

h Oao
Pho T
Giam d6c
Ngey 18 thang 07 nem 2017

2.110


CONG TY cO PHAN

Duoc

HAU GIANG

GIAI TRINH
c9nO. tv p6 o.n.ilpqoc H3u Giang gidi trinh vA bi6n dOng loi nhuAn sau

thu6 qu!
nam truoc. cnt ttet nhu sau:

ll nem 2017

so voi cirng

kt

DVT: Trieu ddng

Chi tieu

ll NAm 2017

gia!!

Teng,

Doanh thu thuan

925.663

Nim 2016
o(c.tzJ

Lgi nhu6n trudc thu6

179.624

167 .7 56

1

Lor nhuan sau thu6

186.098

1s5.021

31

QUV

QUV ll

Gia

tri

r\i

te

49.940

5,70%

1.868

7 .07%
20.05%

.077

Loi nhuan sau thu6 qu), ll ndm 2017 tdng 20,05% so voi ccrng ki/, nguyen nhAn chri y6u do:

f8t'H,'[,]ill!
fi+9d"[il,3,i$ji?j]l?i)'"31f:'41il5r"Jjjd^,3,1;:;iil?lilefl'+i,]'S.TiYilf"iT"failT
nshi€p qu! tt nam'2017 tit 4e,17 rv ddng 1qu! r nam 20io la zz,as
o5'idl, ta. oong iJnd ro,i
$
lllriiliSrrirflU
Cdng ty C6 phAn Duoc Hau ciang xin giai trtnh.

K)
'e/ c

t,/

ln
(.'-'.\;!ll--.,Tran Ngoc Hi6n

Nguoi lap biCu

f1-r"r/
,---__-_
Hd B&u Huan
K6 todn trudng

'[

(

,'Iot

\D

Le Chenh Dao
Ph6 T6ng Giam d6c
Ngay 18 thang 07 ndm 2017


CONG TY cO PHAN

Duoc

HAU GIANG

Miu sii

B 03

-

DN/HN

BAo cAo LI.PU CHUYEN TIIN TE HoP NHAT GIOA NICN DQ
(Theo phuong phep gian tiiip)
ME

K! tii chinh k6t thrtc ngay

Thuyiit
minh

66

30.06.2017

30.06.2016

LUU CHUYEN TU HOAT DONG KINH DOANH

Lqi nhuin tru6c thu6
02
03

05
06
08

09
'10

't1
14
'15

't7

352.116.869.822

Oidu chinh cho cac khoan;
KhAu hao tdi san c6 dlnh
Cdc khoan du phdng

46.154.'t45.700

16

47.470.211.142

10.409.523.799

til

hoat ttong dau tu
Chi phi l6i vay
LAi

338.550.194.995

(37.64't.439.294)

48.545.783
(29.837.508.023)

10.652.258.756

30

Lgi nhuAn tu hoat d6ng kinh doanh truoc nhong thay
d6i v6n luu dgng

5.598.598.698

381.691.358.783 361.830.042.595
56.519.419.333 107.568.623.376
(21 .320.413.664) (47 .740.327 .575\
(85.208.099.252) 38.737.698.921

Gi6m cec khoan phai thu
Tdng hring tdn kho
(Gi6m)/t6ng c6c khoan phai tra
(TAng)/gidm c6c chi phitre truoc

(9.44s.298.060)

||en tar vay oa tra
Thu6 thu nhap doanh nghiep ata nop
Tidn chi kh6c tu hoat d6ng kinh doanh
Luu chuy6n tiAn thuin trly hoat tt6ng kinh doanh

(10.126.979.896)

424.303.910
(5.395.198.556)
(26.855.480.493)

.482)

(29.985.977.1 35)

(1O.7 57 .849

(40.761 .041

.397)

260.591.096.365 398.583.685.043

,0tl

LUU CHUYEN TT/ HOAT DONG OAU TLI
21

Tidn chi dO mua sim, xay dung tai sdn c6 dinh ve cac tai
san dai h?n khac

22

Tian thu tu thanh
sen dei han khac

23

24
27
30

li, nhuEng

(26.902.247.761) (43.166.443.242)

ben tai sdn c6 ttinh ve cac tai

952.818.195

Tidn chi cho vay, mua c6c c6ng cr,r nq c0a don vi kh6c
Ti6n thu h6i cho vay, ben lai cec c6ng cU nq cac don vi
kh6c

7.696.809.375

(878.389.049.554) (833.900.163.593)

728.683.014..t36

Tidn thu lai cho vay, c6 toc va tqi nhuan atuqc chia

Luu chuyBn tiiin thuin trir hoat dgng diu

32.886 .437

tu

.

rt/ HOAT ooNG TAr Cxir,tH

Tidn thu ta.P di vay
Ti6n hd ng g6c vay

.7

43

493.828.388.929
18

.420 .O57 .024

('t42.769.027.2411 (3s7..t21.3s1.507l|

LUU cHUyeN
33
34
36

40

60
70

1.383.813.007.337 633.486.276.089
(1.046.978.435.800) (517.685.776.712)

C6 tuc, lEi nhuan da ha cho chi sd hou
Luu chuy6n tidn thuan tir ho?t d6ng tii chanh
Luu chuydn tidn thuan trong ki'/nem

(305.075.

1

55.000)

(305.52 1 .825.000)

31.759.416.537 (189.721.325.6231
149.581.485.661

Tidn vd tuong duong tidn ttAu nim
Anh hudng c0a thay d6i ti gie h6i doej quy ddi ngoaitC
Tidn vd tuong duong tiiin cui5t k!/n6m

(,148.258.992.087)

603.r88.961.343

420.712.811.9.18

52.770.447.O04 272.453.819.83'

// {'
t/a./

-/
rl

o \01

v)
TrAn Nooc Hidn

t'tguoi iap bi6u

)

Le Chenh Oao
Ph6 T6ng GiSm d6c
Ngay 18 thang 07 nem 2017

JCC


CONG TY cO PHAN

Duqc

HAU GIANG

Miu

THUYE] M.INH BAo cAo TA! cHiNH HEP NHAT GIOA NIEN Do
CHO KY TAI CHINH KET THUC NGAY 30 THANG 06 NAM 2017 '

1

sr5

g 09 DN/HN
-

THONGTIN KHAI QUAT
Hinh thrilc

so hiru

vi5n

Ngay 2 thang g nam 2004, cong_ ty.c:6^phAn
?y_q9!!, Giang chinh thuc di vao hoat dong theo euy6t
dinh s6 2405/QD-cr.uB ngay.05/B t2004,cia UBND Thanh piro gan.rno v6 viQc chuy6n i6i xi ngniep
!19n la/e Duqc_Hau ciang Thanh ph6 can Tho thanh cong ty c6 phAn hoqt dQng tqi nudc CHXHCN
viet Nam theo ci?y qh6p kinh.doanh s6 5703000111 ngay 15 thang 9 nam 2004 do sd K6 hoach va
Dau tu Thanh pho CAn Tho cAp vdi v6n di6u te ban dAu te 80.OOO.OOO.O00 ttdng.

c6 phi6u cr]a c6ng ty ctuqc chap thuan niem y6t tqi so ciao dich chung khoan Thanh ph6 H6 chi
Minh vao ngay 01 thang 12 nem 2006 theo Gi6y phep niem yet c6 pni6u16 93/UBCK-GpNy ctia 0y
ban chfng khoan Nha nLrdc, vdi mi chrlng kho6n la DHG.
c6.don-g ldn nhat cria cong ty ta r6ng c6ng ty Dau tu v6n Nhir nuoc ('sctc"), sd hou 43,31% v6n c6
phan cda Cong ty. SCIC duoc ki6m soat bdi Chinh phri nudc CHXHCN Vi6t Nam.
Tru sd chinh cia cong ty dr?Ec
Thenh phd Can Tho, Viet Nam,

dit tai s6 288 Bis Nguy6n

Vdn

cir, phudng

An Hda, euan Ninh Kidu,

TSf ng?y q0 thang 06 nem 2017, Tap doan c6 3.071 nhAn vi6n (taj ngay 31 thdng 12 nem 2016:2.944
nhen vien).

Ngirnh nghi! kinh doanh ve ho?t at6ng chinh
Ngirnh nghd kinh doanh chinh c0a cong ty va cec cong ty con la sdn xuat, kinh doanh duoc phAm.
cung Lrng dich vu du lich.
Hoat dong kinh.doanh chinh cda cong ty-va cdc c6ng ty con la san xu6t va kinh doanh dugc ph5m,
vat tu, trang thiet bi, dung cu y t6, thnc phAm chuc ndng va dugc m! phAm; cung r?ng dich vq du lich.

Ciu trric doanh nghiGp
Tai ngiy 30 theng 06 ndm 2017, c6c COng ty con va C6ng ty li€n k6t

TCn

cia

COng ty bao gdm:

Hoat dong chinh

GiSy ph6p Kinh doanh

Kinh doanh duEc phem, vat.
tu, trang thiCt bi, dUng cU y tC,
thuc pham choc neng ve
duoc my pham

s6 5i o4oooo57 do sd K6
hoach vA Oau tu tinh D6ng

30.06.2017 31.'t2.2016

C6ng ty con:
C6ng ty TNHH MTV
DT Pharma (-)

C6ng ty TNHH MTV
Ouqc phem HT (-)

Kinh doanh dugc ph6m, vQt.

tu, tranq thiet bi, dung

cU y te,

thfrc pham.chOc n6ng va

ouqc my pnam
COng ty TNHH MTV

Duqc pham CM (*)

Cong ty TNHH l\,4TV
A&G Pharma (')

Kinh doanh dugc phim, vQt .

tu, trang thiCt bi, dung cU y tC,
thvc pham chuc ndng va

't00%

100%

1000/0

't000/0

1O0o/o

100%

100%

Th6p cap ngay 28 thang 8
nam 2008

56 560a000048 do Sd K6
ho?ch va Dau tu tinh Kien
Giang c6p ngay 16 th6ng
5 nem 2008

s6 61o4oooo35 do sd K6
ho?ch vd Deu tu tinh Ca
l\ilau c6p ngdy I thang 4

dugc mi pham

ndm 2008

Kinh doanh dugc phem, vAt
tu, trang thi6t bi, dqng cu y t6,

56 1601171629 do Sd K6
hogch vd O6u tu tinh An

thr.rc phdm ch0c ndng vd

Giang cap ngay 17 th6ng
6 n6m 2009

duqc my pham

100vo


CONG TY cO PHAN

1

DuOc HAU GIANG
MAu

oAc otEM HoAT BoNG coA coNG ry (tiiip theo)

sii

B 09

Quydn sd hiru
Ten

Hoat d6n9 chinh

GiSy ph6p Kinh doanh

Kinh doanh duqc pham, vat
trang thi6t bi, dung cU y
tA, thr,rc phAm chuc nSng va

s6 5904000064 do sd K6
hoach ve Oau tu tinhs6c

Cdng ty con (tiCp
theo)
c6ng ty TNHH [4TV
DuEc phem ST (.)

tr.P.

duoc my phem
c6ng ty TNHH t4TV
TOT Pharma

Kinh doanh duqc phAm, vft
tu, hang thi6t bi, dung cq y
tC, thfrc pham

chrc n6ng va

duEc m! phim
C6ng ty TNHH N.4ry
TG Pharma (-)

C6ng ty TNHH MTV
Bali Pharma (.)

Kinh doanh dugc phem, vAt
tu, trang thiet bi, dung cq y
te, thuc pham ch&c n6ng ve
dugc mi phAm
Kinh doanh duqc phAm, v6t
tu, trang thi6t bi, dung cu y
te, thuc pham ch0c neng ve

duoc my pham
c6ng ty TNHH MTV
Duec phdm B&T (.)

Klnh doanh duqc phAm, vat
tu, trang thi6t bi, dung cv y
te, thqc phem ch|ic ndng ve
duqc my pham

c6ng ty TNHH MTV
TVP Pharma (-)

Kinh doanh duqc pham, vat
tu, trang thi6t bi, dung cu y
td, thuc phem chuc ndng vd

duoc my pham
c6ng ty TNHH Nrry
VL Pharma (')

Kinh doanh duEc ph6m, vat

tu, trang thi6t bi, dung cu y
tC, thuc pham choc ndng vd

dugc m! ph6m
C6ng ty C6 phan

Duqc S6ng Hau

Kinh doanh duqc phim, vQt
tu, trang thi6t bi, dr,rng cA y t6,
thfrc pham choc neng vd

duoc m!

phAm

56 1801 113085 do Sd K6
hoach vA DAu tu thdnh
ph6 Can Tho c6p ngdy 25
thang 2 nem 2009

56 1200975943 do Sd K6

30.06.20,17 3'1.12.2016

100%

100%

1jQo/o

1000/a

't00%

1Ola/o

100%

100%

100yo

100to

Giang cap ngey 25 thang 2
n5m 2009

56'1900455594 cap do

Sd Ke hoach

vA DAu

tu

tinh Bac Lieu c5p ngay 29
th6ng 3 ndm 2011

s6 130091733s do sd K6
hoach v?r D6u tu tinh B6n
Tre c6p ngay 5 thing 10
nam 2012

56 21005'10569 do Sd KC
hoqch vA Ddu tu tinh Tre
Vinh cAp ngAy 19 theng 1O

100%

100%

100yo

'to00/o

5't%

510/o

ndm 2O12

s6 '15009710.19 do sd Kc
hoqch vd DAu tu tinh Vjnh
Long cdp ngdy 19 theng .i2
nAm 2012
56 64030000a4 do Sd K6
hoqch vd DAu tu tinh HQu
Giang cdp ngay 20 thang 7
nem 2007

s6 5704000134 do Sd Kd
hoach vA Oeu tu Thenh
ph6 Cdn Tho c6p ngay 26
thang 12 ndm 2007

C6ng ty TNHH t\itry
Duqc ph5m DHG

Sdn xuat vd kinh doanh

duqc phAm, vat tu, trang

56 6300124430 do Sd K6
hoach va DAu tu tinh Hau
Giang cap ngay 16 th6ng
nam 2010

Sdn xu6t giSy nhen, bia
nhen, bao bi t0 giay vd bia;
San xuat kinh doanh bao bi

nhlra, nhdm, gi5y; In xu6t
bdn phdm

vi

hoAch va Oau tu tinh Ti6n

Kinh doanh dich vU tl} hdnh
noi alia

c6ng ty TNHH [4ry
In Bao bi DHG 1

DN/HN

Trdng cap ngay 11 th6ng 4
ndm 2008

Cong ty TNHH MTV
Du lich DHG

thiCt bi, dvng cu y rh6, rhuc
phem ch&c n;ng va duqc
my pnam

-

100vo

't00vo

1O0o/o

100%

'to0%

100%

I

s6 63002i5818 do sd K6
hoach va Oeu tu tinh Hau
Giang cAp ngay 28 thdng
09 nem 2012


CONG TY cO PHAN

1

Duqc

HAU GIANG

Miu

si5 B 09

-

DN/HN

DAc D|EM HoAT DONG cUA coNG Ty (ti6p theo)
Quyiln sd hiru
Hoat d6ng chinh
Cdng ty con (ti6p theo)
C6ng ty TNHH
Hoar nong cia cac phdng
kham da khoa, chuyCn khoa
va nha khoa

Fuji

Medic

C6ng ty li6n k.it:

phan
Hdo

C6ng ty C6
Tdo VTnh

Sen xudt ve kinh doanh Tao
Spirulina

K6

hoach vA Oau tu Thanh ph6

CAn Tho c5p ngdy 27 thring
07 ndm 2016

s6 48o3ooo150 do sd

bi6u

amGrdrsiilirdrr

Gidy ph6p Kinh doanh

s6 180i472944 do sd

vi

K6

hoach va Oeu tu tinh Binh
ThuAn cAp ngay 4 th6ng 2
ndm 2008

slvo

s1o/a

31,36%

31,36%

(-) vao ngay 3 thdng 10 nem

2016, HQi ddng Qudn tri c6ng ty thong qua viec chuy6n
d6i htnh thuc
hoat dong c0a cec cong ty con thanh chi nhdnh trr,rc thuQc
Cdng ry me bao gom:
- Phe duyet gidi th6 cdc c6ng ty con.
- Phe duyot vi6c thanh rap c6c chi nhenh trr.pc thu6c c6ng
ty me dc tidp nhan chuydn giao todn bo hoat
dSng ctia cOng ty con sau khi oidi th6.
- Thdi gian.ch6t s6 tieu cnuy6n.o6i Ia ngey 31 thang 12 ndm
2016. TLr ngay 01 theng o1 nem 2017, se
hoat dong theo m6 hinh chi nh6nh trqc thuQc C6ng1y m9.
Tai ngay ph6t hanh bdo cdo tAi chinh hop nh6t niy, cons ty vin
dang ti6n hdnh cdc thri tuc gidi th6
cac cong ty con.
Chu

k! srin xuit, kinh doanh th6ng thudng

chu k!/ san xuat, kinh doanh thong thudng cia Tip dodn dLrEc thLrc hi6n
trong thdi gian khong qua
12 lheng.

co sO LAP BAo cAo
Co sd

lip ciic

TAI cHiNH HqP NHAT GI0A NIEN Do VA NAM TAI cHiNH

bao cao tai chinh hop nhSt giii,a niCn ito

860 c60 tAi ch.inh hqp nh5t gioa nien d6 dngc trrnh bdy bing D6ng
Vi6t Nam (vND), theo nguyen tic
gie g6c va phu hop vdi chudn muc k6 toan, ch6 oo t6 toan-ooanir
nghiQp vie .r",ii
.a."qiv oi.n
phep ly c6 li€n quan d6n viQc t6p vd kinh bdy bao cao tai
"a
chinh.
Bao cao tai chinh hop nh6t gioa nien do kh6ng nham phdn anh tinh
hinh tai chinh, k6t qua
kinh doanh vd tinh hinh tuu chuy6n.ti€n tQ the-o cdrc nluyen tdc vJ
tno;g G #
chung tai c6c nuoc khAc ngoai Viet Nam.

ho.at dong

il;;.ul;"r,il

NAm

tii

nr,an

chinh

Ndm tai chinh c0a C6ng ty b5t eAu tU ngay 01 theng O1 va k5t thoc
vao ngay 31 thang 12.

T6M TAT cAc cHiNH SAGH KE ToAN cHu YEU

sau tldy ld cec chinh sech k6 toan chri y6u duoc c6ng ty dp dung rrong viec lap
beo ceo tai chinh
hqp nhAt gir.ra ni6n dQ:
U6c tinh

ki5

toan

viec lap bao cao. ta.i chinh hop nh6t gitra njen d0 tuan thrl theo chuAn muc k€
toan, ch6 d6 k6 toan
doanh nghigp Vigt N-am va cec.quy.djnh phap tli c6 tiCn quan den viqc tjp
vJ trtni,'Olv nao t-.0 ta,
chinh v6u ciu Ban r6ns Giem d6c bhai co nhrrng uo" tinnliJgie ;rn;:;h
riii"oio .ao
ve cdng no, tai san va vi6c trinh bay c6c khodn c-6ng no vd tai ;en t;dm
te"g ia; ;;tk6iin,i. r.ti-i,"at

;rd.;';i.?

10


CONG TY cO PHAN D[.Poc HAU GIANG

3

Meu

T6M rAT cAc cHiNH sAcH KE ToAN cHU yeu (titip theo)

sii B 09 - DN/HN

90lq g0nq nhu c6c s6 rieu beo cdo v6 doanh.thu va chi phi trong su6t ky hoat d6ng. Mac du cac udc
tinh ke toen duEc tap ba_ng t5t cd sp hidu bi6t cria Ban T6ng C'iam o6d ;6 th;; fr pnat
.rn'"0 t e
khdc vdi cac uoc tinh, gid dinh dit ra.
Co s&

lip bao c5o tai chinh hEp nhdt gioa

niCn

Ct6

86o cao tai chinh hqp nhat giira nien d6 bao g6m b6o c6o tai chinh cria c6ng ty va beo cao
tai chinh
soet (cdc cong ty con). viec kiAm soet nay
c""c-ini Co;g ty .o
:1.-_"?lgly-1"_:-6.1-9
Jy.ki6m
Kna nang krem soat cec chinh sech tei chinh va hoat dong cria c5c c6ng ty nhNn ctau
tu nham tnu
duoc loi ich tu hoAt dong crla c6c cong ty nay.

fii

:::

K5t qua hoat dqng kinh doanh cia cac cong ty con duoc mua lai hoic b6n di trong ky duoc trinh
bay
trong 860 c6o ket qua hoat dong kinh doanh h'Ep nhat tr-? ngay mua troac cno a6n nlai oa. tnoi"
oa"
tu d cong ty con d6.
Trong truong hqp can thi6_t, bao cao tai chinh cia cac cong ty con dLpoc didu chinh d6 cec chinh
sach
Ke roan ouoc ap dung tar (;Ong ty va c6c cong ty con la gi6ng nhau.

Tet ca cec nghiQp vq vd s6
ceo tai ch inh.

du giOa cac cong ty trong cirng tap dodn duoc roai bd khi hop nhat beo

LEi ich.ci€ c6.dong khong ki6m soat trong tai sa-n thuancoa.c6ng ty con hop nhat duoc
xac dinh Ia
mot chi tieu r'eng biet tach kh6i phAn v6n chri sd hou crla cd oong'cria c6ng ty me. Loi
icn crla c6
ddng,kh6ng,ki6m soat bao gdm gia tri cac roi ich cOa cd d6ng rnonj r;hjt rinn
doanh ban dau (chi ti6t xem nQi dung trinh bdy dudi day) va
oo.d kio.ritia, *at
ihAn tqi icn cia
't6
trong sr,r bi6n dgng- c0a t6ng v6n chrl sd hrlu
tu nga/ irqp nhat kinh doanh."acec [noan i6 pnat sinn
tai c6ng ty con phdi dugc phen.b6 tuong rrng vdi phan so hiru cia c6 dong kh6ng tia,
.o-at. kd ca

truong hop s6 16 do ron hon phan sd hrlu cii cd dong kh6ng kiem soet trong tar san thuan cia
cong

ty con.

3;'

Hop nhdt kinh doanh
ng ti?m rdrng cria c6ng ty con d-uqc xec dinh theo gie tri hEp ty tai nsay mua
Iil:?:
-:":s-y,ya,g01s
cong.ty con
tsat
khoan phtr troi nao gila gie mua va t6ng gia tri hop
ly

crll

tai sdn euqc ,-ua ouoc

fi/
gni nnan ra ror rne
thuong mai. Bat,kl khodn thi6u hut nao gifa gie mua va t6ng gi6 tri hop l! cria ial
sen duqc mua dlpoc ghi nh6n vao ket qua hoat dong kinh ioanti crla ty re toai
it at ,inh'n6ai oong

mua cong ty con.

L,qi"lch cia co dong kh6ng,ki6m so6t tai ngay hop nhet kinh doanh ban dau
duEc x6c dinh tren co so

Iy le cua co dong l(hong kiem soat trong t6ng gi6 tri hop lli cia taj san, cong no vd c6ng
no tidm rang

duoc ghi nhan.

Diu tu vlo c6ng ty li6n k6t
c0ng ty lien ket la mQt cdng ty ma cong ty c6 dnh huong d6ng k6 nhung khong phdi
re c6ng ty con
hay cOng ty tien doanh cria c6ng ty. Anh hudng oang t6-th6 niEn d quye"n tn"n"
u.o
u,eJe'"" r."
it"
cac quyer drnh ve chinh sach tai chinh va hoat dong c0a ben nhan dau tu nhung t<6ong
co dnh hudng
-

vd mdt ki6m soat hoec ddng ki6m sodt nh0ng chinh-sdch
Ket que hoat dong kinh doanh, tei san va cong

ndy.

c0a c6c c6ng ty rien k6t d*Ec hEp nhat trong oao

_nE
chri sa hou c6c r:i:ji$Tl j1".?tl[1ir-fhipg6cv6n
duEc^didu chinh theo nhrns. ihav d6i tro;s phfi;6"'sil .ji cons
P,lif^":lf:je
!*llhf:.sle
ry vao pnan rar san

tnuan cua cong.ty li€n kdt sau ngey mua khodn

ttAu

tu. cac khodn

cria cong ry
sop
k6t d6) khong duEc
16

gEyl#,cons ty taiq6;sly Ie" k6idJft;sd;;i;6;;.";;oa.
l:: 0ar
I:il:9,_r::.Il::l
von
nan ma ve rhuc chat tao thanh ddu tu thuan cia cdng
ty tai cong ty rien

ghi nhan.

Trong trudng hop mot c6ng ty thanh vi6n cia c6ng ty thuc hien giao dich voi
mot c6ng ty rien ket voi
c6ng ty, lailt6 chua thuc hien tuong ung vdi phAn
loir v6n crra c6ng ty vdo cong ty tie; k'6t ;uoc toai
tnr kh6i bao cao tai chinh hoo nhAt.
11


c6NG TY cO PHAN DuEc HAU GIANG

3

roM rAr cAc cHiNH sAcH Ke roAN cHrj yEu (ti6p theo)
Tidn

vi cic

trit5u

sii e og - oItrxN

khoan tuong duong tidn

v?
khoan.tuong-duong. tidn bao gdm ti6n mit t4i qu!, ti6n-dang
chuy6n, c6c khodn tidn gOi
9?c
khons ky han vd cdc khodn dAu tu nsin h4n c6 ki,han ri1o"g q;J
co khd
nang thanh khoan cao. d6 dang chuv6n d6i thanh tidn va it riiro
tien qu"nien
Iid^n

sihli;k66;;;;iliu,

vigciidn?onf

Gic khoin ttiu tu

tli

gia tri

chinh

DAu ttr ndm giF cI6n ngAy cleo h?n

c6c khoin dau tu nim oio tr6n ngdy cr6o han rd c6c khoin md Ban Tdng
ciem d6c cong ty c6 y
dinh va c6 kha ning giil'O6n ngaf O?o han

.

C6c khodn dAu tu nim oi& den.ngey. deo hqn.g6m cdc khodn tidn g&i
ngan hang c6 ky h?n cdn lai
kh6ng que 12 theng.kd tri tnoi oi6m bao c6o voi-mqc oi"nlnrlai
hang ky. cec khoan dau tu
ghi nhan theo gia g6c tr"r di d\r phdng giam g-ia dau
inu nnap iaii"'"a. rn"i^iilnlu ngln
"rv"i"ol
n.ng
c6 k! hqn duqc ghi nhen trcn aao cao t6t quZ hoat dQng kinh doanh tren
co sd du thu.

t"

Cdc khodn cho vay

cac kioan cho vay duEc x5c dinh theo_gii g5c tru tri c5c khoin dr1 phdng.
Drf phdng c6c khodn cho

vay cl]a T6p doan duoc trich lQp theo cec qr.ry clinh kC toen hi6n hAnh.

Diu tu vio c6ng

cr,r

viin cria tton vi khic

DAu tu vdo cOng cu v6n crla don.vi kh6c phan 6nh cec khoan.dAu.
cu v6n nhung COng ty
kh6ng c6 quy6n ki6m soat, ddng ki6m soet hoec c6 ann inrOnl oang !u 96nS
ke doi voi ben dusc ddu tu.
Khodn dau tu vdo c6ng cu v6n cec. d-on vi khec dlroc phan enh theo gia
_g6c tru cac khoan du phdng
stem g-i6.dAu tu gqr phdng siim gie gugg t?F khi c6ns'ty nhar 05, t,ril rai,
.s"iii,i, r,i"j.'raha e..
TOng ciam dOc COng ty da du do6n ttr khi dAu tu.

Nq phei thu
No ph6i thu ta s6 ti6n c6 tha thu. h6icia khech hang- hoec cac d6i tuEng
khac. No phei thu duoc trinh
bay theo gi6 tri ghi s6 trir di cec khoan du phdng pnZi tnu tnO Aor.

Du phots phai thu kh6 doi duoc trich-rap cho nhong khoin nE phdi thu d6 qua
han thanh toan tu sau
theng trd len, hoac cic khodn nq phii thu ma ngu-oi no kh6 c6 khi ning
thanh toan do bi thanh rli,
phe san hay cec kh6 kh5n tuong tEr.
H3rng

t6n kho

HAng t6n kho drrEc

xic

dinh tren go sd gi6.thap hon gi&a gi6 g6c vd gi6 tri thuan c6 th6 thuc
hien
g6c.hdng_tdn kho bao gdm chi-phi mJa ua
rien quan t,,r"'ii5p een uie"
9rq9: 9ie
sdn xuAt, gia"-og6c oJ" gO,
Ty? lans t6n kho. Trong trudng hEp cdc sdn phdm dusc"nijniinac
vat lieu truc tiep, chi phi rao dong trrlc ti6p vd chi phf sin xudt chung,
"ni-pi,ir'g'ryi"
neu c6, dd c6 ouEc
harig idn
kho d dia ati6m va tr?ng tha,i hign tai Gi6 g6c cria r.ring idn kho ouec xac dinh
phuong
theo
phap binh
quan gia quy6n. Gi6 tri thuAn c6 th6 thuc hi6n duoc.at-uoc xdc
dinh bdng gia oan ubclinh"tiu.i"
phi udc tinh dd hodn thlnh sdn pham cing chi phiti6p tni, oJn r'ang
va [rr"an pn6i pr''it.irn.
"ni

.i.

''

Dlp phong_giam gia hang tdn ktro crra cong ty duoc trich rap theo cec quy
dinh k6 toan hien hanh.
Theo d6, cong tv duEc ph6p
lrich,rQp du phorig gidm gi6 ha;g tdn tno ral tioi, nonJ r.J, p'nirn .r'rat
va_ kong truong. hop gi6 g6c cia hang tdn kho clo non gia
tri t[uan c6 th6 thuc hien;uqc tJi nlay rap
Bang can d6i ke toan.

Tii sin
Tdi

ci5

ttinh hou hinh

vi

khSu hao

sin c6 dinh hiru hinh duoc trinh bay theo nguy6n gie

hr.r giA tri hao mdn t0y k6,

jli! !oy,li..h_bao.sdm.sid mua va toan bO cac chi phi khec lien quan truc ti6p
Y:Aq:11'.:1i-"?
oen vrec oua tat san vao trAng
thai sen sang s& dUng.
12

GONG TY cO PHAN

3

Duoc

HAU GTANG

miu s6 B 09 - DN/HN

T6M TAr cAc cHiNH sAcH KE ToAN cHo yEu (tiiip theo)

Tai sen c6 dinh h0u hlnh duEc kh6u hao theo phuong phap
dudng thSng dua tren thoi gian hou
dung udc tinh, cu thd nhu sau:
NhA c0a vd vAt ki6n

56 ndm

tnic

J-ZC

M6y m6c vd thi6t bi
Phuong tjen van tai
Thiet bi van phdng

15

-20

- 10
3 - 10
3

CAc khoan l.i, 16 phdt sinh khi thanh tli, ben tai sdn tA ch6nh
tQch gi*a thu nhap
c0n|aic0ataisanduocghinhanVaoa5ocaotetqudhoatoongti-nnJoann.-

tr.r thanh ty va

gi6 tri

ThuA hoet cl6ng
Mot khoen thue duoc xem ra thue.hoat ttong khi ben cho
thu6 van dugc hudng phan ron c6c quydn
lsi.vd phii chiu rrii ro v6 quy6n sd hou tdi sd-n. crri ptri tirue noit
oong o"q" gni"n[a;' uai oio
xet
qua hoat al6ng kinh doanh theo phuong ph6p du,dng th8ng
kong su6itndl gia-n thue.
"ao

Tii sin c6 dinh v6 hinh vi khSu hao

Tdi sdn cd djnh v6 hinh th6 hien gi6 hi quydn s& dung d5t vd phAn
mdm m,y tinh duoc trrnh bay theo
nguyen gi6 tru gie tri hao mdn lriy k6.
Quydn so dqng det co thoi han duqc kh6u. hao theo phuong phap

duong thSng kong thdi han hieu
luc cia GiAy chung nhan quydn si dung dAt. ouyen dr) ornd
iat
vo thdi han duoc ghi .nan ti,""'gl!
goc va kh6ng khAu hao.

il;?ri"#fl;lJ';:
Chi phi

u"o.

khAu hao theo phuons phep dl?ons

thins rrons thoi sian huu dr;ns uoc
PHA

xiy dung ccl ban dd dang

.1AtJ

cac tai sen dang trong que trinh xay dung phqc vq mqc dich san xuAt,
cho thu6, quan tri hodc cho b6t
ky muc dich nao kh6c duoc ohi,nhan, the.o
sia g6c c^nr ptri nJy oao gom c€c chi phi can thiet d6 hinh
thanh tei san phir hop voi cfiinn sech k6 t;anlia cong ty. vigc
ti;h kh6u nuo'.0"-"J" ili'.]n nay
duoc 5p dung gi6ng nhu vdi cac tai sdn kh6c, ndt oauii tnr tai sdn
d vdo trang thei sin sang srl
dung
Chi phi tra trudc

chi phi tre trlfdc bao o6m c6c ch.i phi thuc t6 d5 phat sinh nhung c6
ri6n quan d6n k6t qua hoat d6ng
sdn xuat kinh doanh c-rra nhieu k!,. k6 toan. cec ru."an
truoc bao gom chi phi neng cap tai
-Ju;s

siin thud, chi phi rhu€ d6t tra trlroc, gie tri cons

khoan chi phitra trudc khec.

"r,

"nipnnra
iu, ii"n kie.

r""i,i# oi'_,lii li.E

* .a

Tien thue dat thd hien s6 tidn thue d6t de duqc tra truoc.
Tidn thuo d6t tra trLroc duoc ph6n b6 vdo
86o cdo k6t qud hoat d6ng kinh doanh theo pirlrong phetdutng
tirang tuoni
thre.
".g "iiih&: bi;"
c6c chi phi tre trLroc khdc duoc v6n h6a dudi
.hinh thuc cac kho6n trd truoc va duoc phan b6 vdo
ki;h doanh nep nr,6l lo;uniii"ong phap dLrdns ti,jng

:e?

iflI"j

fiuo

fl[". [:inuu"n

"j.

qrv

C6c kho:in du phdng phai tra

fiiilq"ff,jl'*:s3fJil!:iqiflJ[xt,[]?i::i';.,;'lJ.#T'1,._i:x'".;,i;,,H?,J"Tj[:
ja

dinh tren co sd uoc tinh cOa BanT6ng Gi6m d6c vd
vu nq nay tai ngAy tip B6ng cdn d6j k6 toan hoo nh6t. "a.inoan

to

"r.tiini "5i

tn-iei'

t[]ir,'to'a"n'ngr.,ia


GONG TY cO PHAN

Duoc

HAU GTANG
Meu

r6M rAr cAc cHiNH sAcH KE roAN cHU yEu (tiiip theo)
Trq cip th6i viQc phrii

sii B 09a -

DN/HN

tri

Tro cap th6i viec cho nhan vi6n.(tuqc trich truoc vao cu6i
m6i ky b60 cao cho toan bo ngudi rao dong
da lam viec tai Cong ty tr:r d0 12-th6ng trd ten Thdi g;;ia;viic
Oe tinir trq cAp th6i vjec ta t6ns thdi
gian nguoi rao d6ng da ram vigc thuc t6 cho nguoi
i,l r,,,n r"o g.o!.s tri, di thdi gian ngudi rao dong
da tham gia bdo hi6m thdt nghiep theo quy ttintic.a pirap
fJat vl thoi gian tdm viQc di duoc nqlrdr s0
dqng tao dong chi kd tro cdp thoi viec. Muc trich cno'm6l namarn
Ja"J ,dil-t"" ,-jJ rr-rrrrl- oi.n
quan thans theo Luat Lao dono,-Luat Bdo hi6m
x6 hfli vj.a" uan "ie."
oln
ir""ry,tr.
lLrong binh qudn thdng oB tintr trg c6p thoi viec s6 a"l.

oid,
vao cudt ri6i ty ojo.jo'tnli,u"
luong binh qudn cda sdu th6no gAn. nhat tinn oen tnoi ei6m-r1p
"ninn
oao cao tai chinh. Tang hay giam coa
khodn trich hudc nay sc ouoc gii nhan vao ej".a" tciq;a'iiu,
uons kinh doanh.

j

i';dd;#;iEi

Du phdng cho

cic khoin chi

phi thu dgn, kh6i phuc

vi hoin tri mit bing

Theo y€u cAu-cia Th6ng

tLp s6 zootzo./,nr-arc ban hanh bdi Borai
chinh, k6 tir ngay 01 th6ng 01
c6ng ty J6p drr phdng cho cac khodn chi phi thu Jqn va khor phuc pnatsin6
rni ioan tra
'..015di thue s6 drr phdng
trugc xec. dinh cen .rr uao tang uoc tinh chi phi thu don ve kh6i phuc
93rs
m-at bang se phat sinh khi hoan.tre-mat bdng trong

ruong rai vI
'- ouoc gni "nali oe, qi, .riiiii, gi"n
ke tLr ngay 01 th6ng 01 nem 2O1S den khj h;en trJmat Oino

nem

ril

Doanh thu chua thuc hien

tli

Doanh thu chua thqc hien ra khoan doall
vdi gia tri hang h6a, dich vu phdi chi6t kh6u
lyrp fng truy5n
giam.gie cho kh6ch hang trong ctruong kinh khach-hangti,6ng i4p ooan gni nna; cJ" inoan
doanh thu chua thuc hi6n tuong rrng v6i phan ngnia vu nia tdp oodn
sE phdi t,rc nign iroig Gns rar

Ghi nhin doanh thu
Doanh thu ban hano dlpoc ohi nhan khi ddng thoi th6a man.tet ca
ndm (5) di6u kign sau:
(a) cong tv da chuy:6n giao'phAn ldn r,ii ro ia toi iln ga.
iOi
quy6n sd hiru sdn ph6m hoac heng
h6a cho ngudi

"oi

mua;

(b) cdng. ty.khong cdn ndm gio quydn quan ry hang h6a
nhu nguoi sd huu hAng h6a ho6c quydn
kiem soet hang
h6a;

(c) Doanh thu duoc xac dinh tuong d6i chjc chin:
(d) Cdng ty se thu duoc lqi ich kinh t6 tu giao dictr b6n hano:
va
(e) Xdc dinh duoc chi phi lien quan d6n giao dich bdn hingi
Doanh thu cia giao dich vd cung. c6p, djch v,, atLrEc ghi nhen khi k6t qud
c.a giao dich d6 dugc xdc
dinh mOt c6ch deng tin cay. Trudng hop giao oich id cung cap dich
vu rien quan den nhidu ky thi
doanh thu duoc qhi nhan trono
kri!.qua phAn c6ng u'ie"ia noin t inn
.giy;,r;
fj^t!:-o
d6i ke toan crla kg' oo. k6t quicua
giao dich cung c6p dich vr,r dugc xac dinh khi thda men
"a.
tet ca bon
(4)

[i

;..;

didu kien sau:
(a) Doanh thu duqc x6c dinh tuong d6i chSc chSn;

!b) 99 khle neng thu duoc tsi ich kinh t6 tr.r giao dich cung c6p dich vu n6;
qf l duEc phAn c6ns viec da hoan irrann iai nsay
.;ni6i k6 toan; va
1:l
(d) X6c dinh duqc chi phi phat sinh cho giao dich va c-tri pni
",r;-B;;s
e6 holn thann giao J1li, cung c6p drch vu
d6.

y"

Ldi tien grli duoc ghi nhan tren co sd ddn tfch, duoc x6c dinh tren s6 du
cac tdi khodn tien
suat 6p dung.
Lai tU cac khodn dAu

Ciic khoin giam

tr}

tu dlroc ghi nhan khi

gli

va rai

COng ty c6 quy6n nhan khoan tai.

doanh th!

cec khoan giem tru doanh thu bao g6rn.chi6t khSu thuong mqi,,heng,b6n bi tre rai
gi6 heng
bif q?," kho€n gidm trrr doanh thu phet sinh cung ky tieu"thu's'an pnam, nang noa vedrchgiam
vqi duqc ghr
nhan dieu chinh gidm doanh thu ki' ph6t sinh.

14


CONG TY cO PHAN

3

TOM

Dlfoc

HAU GIANG
M5u sai B o9a - oN/HN

TAr cAc cHiNH sAcH Ke roAN cHU yEU (ti6p theo)

Trudng hop sA-n phAm, hdng ho6, djch vu da tieu thq tLr cac klr trudc,
d6n klr sau mdi chi6t khau
thuong mai, gidm gi5 hang Oan. noai hdng bdn OftA iai nn,ri
thdi di6m phet hanh
nao ca-o tai cn-inrr thi snt ;n-pn-dieu chinh
sidm doanh thr.,r.

kyifl;f':!J'"ut

Chuong trinh dinh cho khiich hing truyiin thi5ng

t!" duoc ghi.nhfn t6ng sp ti6n phdj thu,hofcda thu tru di gia
99111
vu phar cuns cap mren phiJ{hoac s6 phei chi5t khdu, qidm ou cno ng'uditri hqp ty cia hang h6a, drch
;LT 6ii
dich vu phdi cuns c5p mi6n phi hpii s6 pndi crri6t in-au. oiam g,a cio ng"oiruJ tii iii'l,'iiil no.
d"il gilil'na" ra
doanh thu chua thuc hign. N6u h6t thoi han crla ctruono'tiinn i
rr;1ri;yil1,10;g nii; h"";ii,;;;il;,iiiiili,i.sJ# Li8,i],'#
lh_e1syt
doanh
thu chua thuc hien dLrqc k6t c6uydn-vdo doanh thu nan n5ng c-r;ngia;'di;;u: -'
"' '

j:lf:,:l.l#:l

dii[;i

Khi ngudi mua dat dugc c6c didu.ltruong hEp ngudi ban trLpc
tiep cu,ng cap. hang h6a, dich vu miEn phi iroai
.nar, gia; g," cho nguor mua: Khodn doanh thu

iirii

T"'#'fli',:X g.T f,?? '"TJ"./""ffJlfl
!ffi [i'{iJl 'fli?l'j:'{1f,l!{.1,ii"T,l
:.1!i1g

duoc hlns h6a, dich vu-mien
phi hoqc duoc chiet khau,
sidm sid iheo quy trinh
:g5:i#ftilflin
Khi ngl?di mua dat dLrEc c6c di6u.lign.theo
dr|l cqa chuong trinh, trudng hop -r,rti,,"nop
ben thl? ba cd nghTa
-quy
vu cung cap hang h6a, dich vu mrSn phi hoac
ahiet khAu, giam dia.ci,g
ia';s s,ir"
1s,io,iri15,
nguoi ban va ben thu ba d6 khong mang tinh ch6t hEp odnq oii ry,
xni

oin1n"

oi ir,ir. n'iJn"uii",
cap hans h6a, dich vu, chi6t khdu gidm-gie rnorin aoann inu=ili,.q1nrrg
i'riq;
"ung
kci iil'ry5n".rns
doanh thu bAn hanq. cuno cAo dich vu. ttdu hcp ddng mang tinh Oai
l1i. chi phbn .n6,in lei,n' i],i" i rl.a.
doanh th.u chua thfc niei va s6 tidn prraiira LIJue"n th; E"';'r, duoc ghi
nhan
- ra doanh thu. s6 ti6n
thanh to6n cho ben thu ba atuoc coi nhu viQc thanh toan kno5n
no pnai

ile;

ira'.

Ngo?i tC

cac nghiep vu phat sinh bdno ngoqi tQ.dugc.chuy6n d6i theo ty gia tai ngay phe-t
sinh nghi6p
sd
ti6n t6 cdo6i ngo_qi te'tai ngjy kaiihriJ-nidn oo ouqc chuy6n o6i ttrio vu.
i! gra tai
-rrr,iii
ngay nay. chenh rech ty gia phzt sini ouqc necn-t,o'en vio a-ao iao r<6t qu,i
noal'aong
,iir"'.n.

dLr cac khoan muc

Chi phi tli vay

chi phrdi vay duqc ghi nh6n vao

phi

chi
sdn xu6t, kinh doanh trong ky khi phet sinh, tru khi dugc v6n
hoa theo quy dinh crra chuan muc.k6 toan.viet Nam s6 16 ',crri ptrioi
vay,,.'rn* oo,'"r.,i pr.,i ii u"v rien
quan trlrc ti6p d6n vi€c mua, oiu_ tu xay d(ng hoac san
nnong tai'san can mbi ti,&i gln tuong

iuli

d6i dai dd hoan thanh dua vao s.} otrnd no;ikinh o"".r.r'J"ir" cong
vao nguyen gi6 tai sen cho den
khi tai san d6 duoc dua vdo s& dung hoac kinh doanh. cac khodn
".i.r., tu uia.-oa,
tn,
ii,Jt
tu
tam thdi cac khoan vav duoc qhi gidm nguy6n gi5 tai sin c6 ri6n quan..Ddi
"ngfi
ubi rhoan u"y ri-bng pnu"
-b6t
vu viec xav dqns tai sdn c6 di;h
dofu';"?A;l*,lii Lv-o"b-.
dung duoi 12 thAng.
"a.-;6;k6'."a.kd;ildiiil'. ,.v
ThuiS

Thu6 thu nhdp doanh nghiQp th6 hifn t6ng gi6 tri cria thu6 phdi
tra hien tai va thu6 hoen tai.
s6 thu6^ hien tqi phii trd duEc tinh dqa tr6n thu nhap chiu thu6 trong
k!. Thu nh6p chru thu6 khac voi
lor nhuan thuan duoc trinh bay. tren bdo cao k6t qui qroft ogng tiinrr
ooann,i tnr'.napir',i, fl.,re
khong bao g6m cdc khoan thu nnap rray chi phi t;ilihu6 ilii-cuqc
rnAu trLr trong cdc kj, kh6c loao
sans, n6u c6) vi nsodi

ffi;"?!rr?i1

,.a

ihons b"; s-d;;a" cni tieu rnbns'cnii

inre'i"i.

r,i,o"g

Thu6 thu nhgp hoSn lai duEc tinh tr6n cac khoen ch6nh l6ch gioa gia
tri ghi s6 vA co sd tinh thue thu
nhap cia c6c khodn muc tAi sdn.hodc cong. nq tren oao iao
tEi cninn va duEc ghi nhan theo phLfong
phdp bdng can d6i k6 toan. Thuc.thu nhadnoan tai prrai
ira jirai duoc ghi nh6n cho tat cd cdc khodn
chenh lech tam thoi cdn tAi sin.thu6 tfu. nhap noan tai cni o,rq" gni
nhan khj chdc chjn co d0 roj
nhuan tinh thui! trong tuong laj d6 kh6u trLr c6c khodn.-n-gnf]
fe"n tam thdi.
Thu6 thu. nhap- hoSn rqi duoc xac djnh theo th.u6 suat dq tinh
se ap dung cho ky tai sen duoc thu h6i
hay ng phii tra duoc thanh toan. Thue thu nnap noan tiiouoclr'i
nn;n u-ao oao'.io r,ei qJt

ort

15

GONG TY cO PHAN

3

Duoc

HAU GIANG

ToM TAr CAC CHINH SACH KE TOAN CHo yEu (ticp

theo)

Mau sr5 B 09a

-

DN/HN

dOng kinh
va chi ghi vdo v6n chrl sd hou khi khoan thu6 d6 c6
w lien
we" cdc
vo khodn muc
'l-oanh
Yeq" d6n
"v" quan
duoc ghi thSng
vio v6n Cnrl sd hou.

sin.thle

Jil
inu.lnag-no.11 r.i vd thu6 thu nhap hosn rai phdi tra duqc b0 tri
hge qle? de bu tnI grira tai s-n

khi cong ty c6 quy6n
thu€ thu nhap hi€n hinh vbi thue tnu nhap hien nann pn'ai'n6p Ja
rni

cac tai s,an thue
nhap hoan lai va tnu6 tnu.nhjp iroan tai pirdi tra rien qfin ioi triuO
t[, .i,a-,i j"".n
-thu
nghiep duqc q.uan
ly bdi cr:rng mot co quan thu6 vd C6ng iv .o o(r oinn ti"nn i"a.
tnre' rii ,Tap n'g^
hanh tren co sO thuan.

vigc xecdinh thue thu_nhap doanh nghiep phai nop crra c6ng ty can cu vao
cac quy dinh hicn hanh
v6 thu6 Tuy nhien, nhrlng quy dinh nay ttray C6i tneo tung th-di ky va vjec
xac drnh sau cunq
* v6
thu6
thu nhap doanh nghiep tirv thu6c vao k6t qui ki6m tra cria lo qu"'i tnrg JJ ir,?. q;;d;.
" 'C6c loai thu6 khdc dugc 6p dung theo cac luat thu6 hien hanh tai vigt Nam.

chia c6 tf,c
Lqi nhuan sau thu6 crla c6no tv ttudc trich chia c6 toc cho cdc c6 dong
sau khi duqc Dai h6i d6ng c6

atong phe duyet.

s6

9^6

tuc duo{ 9gn-g b6 vd chi
tir ngu6n
-tri tnudng rgr nhu6n chua phan ph6i c5n co vao su ph6 duyQt cria
Oai hoi d6ng c6 d6ng
nidn.

cO d6ng trong

viQc phan ph6i roi nhuan sau thu6 ndm 2016 cria c6ng ty duoc
sau:

oai hdi crdng c6 ddng

phe duygt nhu

-

Chia c6 tr?c nim 2016:3;o/o menh oia.
Trich quy khen thudng, ph[rc^ rqi nhin vi6n. 1_zo roi nhuen sau thu6 hqp nhat
cd d6ng c6ng ry me.
Trd thu lao HOQT, BKS va cong tec vien: 5 t\i d6nq.
Tien thudng HDQT' BKS' cong t5c vi6n, Ban Didu-hanh va can b6 nhan vien
chrl ch6t: 5% t6ng trudng
LNST hqp nhAt c6_d6ng C6ng1y me

LEi nhuan sau thu6 hEp nhat sau khi kLr cec khodn trich cdn rai b6 sung qu!
dAu tu ph6t tri6n.

TIEN

vA cAc KHoAN TUoNG ouoNc TIEN

I

ren mal

Tidn grli ngdn hdng
Cac khoan tuong duong tidn (-)

(-)

30.06.2017
VND

31.'12.20't6
VND

16.939.965.940
72.853.100.092
662.977 .380.972

17.132.249.688
253.132.819.779
332.923.891.876

752.770.447.004

603.188.961 .343

Cec.khoan tuong duong tidn bao g6m tiAn grli ng6n hang c6 ki,han d6o han ban
dAu kh6ng qua
3 theng.

cAc KHoAN DAU

TLP

TAI cHiNH NGAN HAN

Oiu tu nim gi0' tti5n ngiry dao han

9i"I!:?.

aiy tql?.T gio

tren 3 thAng d6n 12 thAng.

Diu tw vio C6ng ty ti6n

ct6n ngay ddo han bao gdm tidn grli ng€n hdng c6 kj, hqn d6o han ban dau

kist

30.05.2017
VNO

Cdng ty C6 phAn

Tio Wnh Hdo

3.546.162.405
16

3',t.12.2018

VND
4.335.981.051


GONG TY cO PHAN

Duoc

HAU GIANG
Meu sii B oga

cAc KHoAN DAU Tu TAt cHiNH NGAN HAN (tiiip theo)

-

DN/HN

Bi6n dQng dAu tu vdo cOng ty lien k6t hong kj//nem nhL? sau:

f! tii chinh

Nim tii chinh
kiit thfc ngay

30.06.2017
VNO

3'.t.'t2.2016

4.335.981.051
(789.818.646)

4.523.885.342

ket

56 du dAu ndm
Chia

16

56 du cu6i ky/nem

thfc ngiy

VNO

(187.e04.291 )
4.335.98'1.051

3.546.162.405

gdu tu g6p v6n vdo don vi khiic

30.06.2017
VNO
C6ng ty C6 phAn Bao bi ATP
Cty CP Duoc va VT Y Te Binh Duong
Cty CP Dr.Poc PhAm Tra Vinh
Cty CP Duoc vi VT Y T6 Ninh Thuan
Cty CP Duoc Pham Tav Ninh
Cty CP Duoc Ph5m Crlu Long

31.12.2016
VND

20.000.000.000

4.286.800.000
2 .57 5 .31 5

.200

20.000.000.000
4.286.800.000
2 .57 5 .31 5

796.675.000
221 .960.000

M

27

.420.000

.2oO

27 420.OOO

PHAI THU NGAN HAN KHACH HANG

2017 vi ngdy 31 thdng 12 nam 2016, c6c khodn phdi thu ngSn han cria
hang chi bao g6m phdi thu ngdn han tu cac ben thu ba va kh6ng c6 cac khoan phdi
thu chi6m
tu 10% trd len tren t6ng ph.ii thu khech hang.

Iai
lsay 30 thang 06.nam
khach

PHAI THU NGAN HAN KHAG

30.06.2017

31.'t2.2016

Gi5 tri
VND

Giii tri

vNo

253.366.514

17

NG'1

i

s6 du d{phong tai ngey 3_0_th6ng 06 nem 2017 th6 hien du phdng cho khodn dau tLr ddi han vao
cong tv c6 phan Bao bi ATp vd c91g ty cd phin Tdo v.nh H3o (tai ngdy 31 theng 12 na'.n ioro
tia
hi€n du phdng cho khoan dAu tu dai nair vao COng ty C6 phAn eao OieiCl.

Chi6t khAu thuong mai kd truoc
LAi ti6n grli phdi thu
Phai thu ngudi lao Clong
Phdi thu kh6c

-,1sfi
-t

796.675.000
221 960.000

197.969.103

20 .406.141 .67 0

15

3.532.887.493
15.619.187.031
39.81 1.582.708

1.837.560.698
7.909 072.050
25.533.168.273

.588 .566 .422

l'li

11AUpI

:<-.IF
ju

-T


CONG TY

cO PHAN Duqc HAU GTANG
n/|5u

8

s6 g 09 - DN/HN

NOXAU

g6c
VND

GiA

Tdng gid tri c6c khoan phai ihu, cho vay
qu6 han thanh toen hoac chua qua han
nhLrng kh6 c6 khd ning thu h6i

c6 thid

h6t
VND

rhu

210.487.879.037 191.398.682.359 (19.089.196.678)

31.12.2016
Gie

Tdng gi6 tri cec khoan phei thu, cho vay
qu6 han thanh to6n hoec chua qua han
nhung kh6 c6 kha neng thu hdi

Gi5 giic

Dy ph6ng

VND

VNO

VNO

157.309.867.394

e

cia du phong c6c khodn phai

hi

c6 th6
thu hdi

ngay 3o.theng.06nam ndm 20^17.ud ngay 31 theng
.Tai
thanh toan chiCm tu 10% trd len tren t6ng s6 ng qu6 han.
Bi6n d6ng

Du phdng
VNo

'143.817.785.293 (13.492.082.101)

nin2016, khong c6 khoan

phai thu qua han

thu kh6 ddi trong ky/ nem nhu sau:

K! tiri chinh

Nim tii chinh
kiit thfc ngey

ket thuc ngay
30.06.2017
VND

36 du dAu nim

13.492.082.101
5.597.114.577

TSng du phdng trong ky/nam
Hoan nhap dfr phdng trong k!'1nem

56 du cu6i k!/ ndm

31.'t2.20't6
VND
10.987.369.519
2.695.803.165
191 .090.583

13.492.082.101

HANG TON KHo
30.06.2017

g6c
VND

Gi5

Dy phdng

31.12.2016
Giri
Dtr phdng

VNO

VNO

giic
VND

Hang mua dang di tren

dudng
Nguydn

vit

li6u t6n kho
Chi phi SXKD dd dang
Thinh phAm tdn kho
Hang h6a

87.077.559.043
268.446.992.7 47
48.471.O23.318

280.008.675.926
72.036.661.120
756.040.912.154

'1

'1

652.693.719

.652.693.719

18

60.597.811.325
235.989.641.851
32.650.192,227
259.215.081.061

'1.348.938.937

146.104.356.81 5

347 .473.828

734.557.083.279 1.696.412.76s


coNG TY C0 PHAN DUqC HAu ctANG

9

Miu s5 B 09 - DN/HN

HANG TON KHo (fi6p theo)
Bi6n dOng vd drx phdng hdng t6n kho trong

ky/nim nhu sau:
Ky tai chinh kiit

Nim tai chinh kiit

thUc ngay

thfc

30.06.2017

31.12.2016
VND

VN9
56 du dAu nim

1.696.412.765

Teng dU phong
Hodn nhfp drl phdng

10

1.652.693.719

iiltJfl 3i'[tJ: :3:ilX?

CHI

3.011.372.184
1.314.959.419

56 du cu6i kylnem

t?E

ngay

i!:

1.696.412.765

duoc trich rap do si6 s6c cria hdns tdn kho cao hon

si6 tri thuan c6

PHITM TRUdC

Chi phi tfti trur5'c

ngin han
30.06.2017

VND
Chi phi thue hoat atonq
Chi phi khdc

31.12.2016
VND

2.962.504.951

30.818.180

4 903.217.018

4.181.750.754
4.212.568.934

7.865.721.969

c6c khodn chi phi trd trudc c6 thdi han kh6ng qua 12 thSng
k6 tu thdi di6m tra truoc.
phi

Chi
tra tru<'c dii han
30.06.2017
VNO
Tidn thue d5t tra truoc
Cong cq dr;ng cu
Nang cap tai san thue
Chi phi khdc

10.886.040.348
11 .317

.421.998

95.406.168

6.24s.825.936
28.544.694.450

19

31.12.2016
VND
I I .059.1 14.850
6.810.300.852
11

1.109.236

4.779.478.240

22.760.003.178

EN

.Y\-.\
\9

'N l"

,*/;1


CONG TY cO PHAN

Duoc

HAU GTANG

11 THUEVAcAc KHoAN KHAC

PHAI THU/PHAI NoP NHA

uiu s6 B 09 -

Nuoc

DN/HN

Cec khoan phai thu

Sii aiu nim
Thud GTGT hdng b6n nQi dia
Thue GTGT hang nhdp khdu
Thue xuat, nhdp khdu
ThuC thu nhap doanh nghiCp

Thue thu nhap ce nhan

cong

2

.959 .7 09 .577

9.120.020
696.183.652

_56

nQp Hoirn thu6 trong
ki/nim_
ki/n;m

phrit

trong

ki'/nim

17.713.643.792

6.243.114.525
2.293.047 .949

703.41 0.883

25.317.446.013
77.435.210.780

Si5 da nQp

trong

kV/nAm

22.829.816.692
22 031 .884 .267

21.867.958.501

5.831.969.421
10.200.393.553

Giam khec trong

7.163.660.762

205.766.821
31.453..153.885
83.684.282.427

sii cuiii rilnam
LO7 5.882.477

173.045.786
1.616.729.889
3.7

44.688.293

2.839.118.755
'16.449.465.200

Cac khoen phai tra
ThuC GTGT hang ban n6i dia
Thue GTGT hdng nh6p khdu
Thud xuit, nhap khau

10.177.734.622

.Thu6 thu nhdp doanh nghi€p

9.890.547.894

ThuC thu nh6p c6 nh6n

3.331.632.768

Thue dat, thu6 sr? dung d6t
Thu6 kh5c

c0n9

19.465.024.'181_

562.7 51 .471

4.445.173.381

A?R 1?e

a"n

172.344.809

44.919.000

710.683.139

44.919.000

5.57 8.214.7 35

23.399.915.284

156.894.560
30.208.058.328

20

24.144.514.528

5.498.244.275

9.921.213.075

1.070.424.620

7.466.472.988
2.937.526.725

437.758.970
2.640.688.010

156.894.560
44 .626 .621

.876

9.647.115.875


C6NG TY cO PHAN DT/oc HAU GIANG

12

Miu sii e
TAI sAN cO DINH HoU H|NH

Nhi c&a vdr
kii6n trric

May m6c, thi6t bi

VND

520.491 998 475

vit

Phuong
tien van tai

vin phdng

VND

VND

vNo

584.082 620 408

176.090.376.226_

09

-

DN/HN

rhi6t bi
T6ng c6ng
VND

Nguy6n giii
Tai ngay 01 thAng 01 ndm 2Oj7
Mua trong ky/nam
Chuy6n.tu xdy dung co ban dd oang

(thuyet minh 14)
Thanh ly

Phin loai

2

207 .504.907

lai

.885 .327

.7

I .97 5 .450 .522

I .121 .411.105

(8.7 48.9O3.427)

(580.939.374)

(548.900.000)

Xoa s6

75.957.738.078

1.356.622.733.187
2.885 327 .7 44

4l 1.365.989
(1.955.549.672)
(1.904.914.233)

11 .715.7 32.523
(11.28s.392.473)

44

175.883.862

(1)
1

.912.000

(2.453.814_234\

557.795.862

Tai ngay 30 th6ng 06 nem 2017
Hao mdn l0y kii
Tai ngay 01 thdng 01 nAm 2017
KhAu hao trong kyi/nim
Thanh lf
Phan loai lai
X6a s6

520.699.503.382

587.469.71 1.385

176.248.935.956

72.508.640.',t62

1.356.926.790.885

126.281.350.476

234 .7 52 .559 .21
22 .377 .081 .680
(8 .734 .820 .07 8l

I

98.531.254.030

55.779.770.859

515.344.934.584

Tai ngdy 30 thdng 06 nem ZO17

141.257.616.725

247 777 .648.023

104 .87 4 .7 16 .7 98

55.1 17.390.664

549.027.372.210

Tai ngiy 01 thang 01 nem 2017

394.210.647.999

349.330.061.189

77.559.122.196

20.177.967 .219

841 .277 .798.603

Tai ngay 30 theng 06 nem 20j7

379.441.886.657

339.692.063.362

71.374 219.158

17.391.249.498

807.899.418.675

14.976.266.249

(441.288.936)
't 75.883.862

7.094.824.245
(369.449 477]|

3.142.279.564
(1.9s5.549.672)
(1 .849.'1 10.087)

381 .912.000)

47 _590 .451 .7 38
(11 .059.819.227\

(2.290.399.023)
557.79s.862

Gii tri cdn lai

Nguyen gia tai san c6 dinh hou hinh c^ir^a^Tap dq?n d.a khau hao h€t nhung cdn s& dung tai ngdy 30 th6ng
06 nem 2017 td 157.433trieu d6ng vict Nam
(tai ngay 31 thang 12 nem 20j6: 152.963 riibu ddng Viet Nam).

2'l


GONG TY

13

cO PHAN Duoc HAU GIANG
MAu si5 B 09

rAt sAN cO olNH v0 HiNH
Qgy6n sr? dr,rng
dat v0 thdi han

vNo
Nguy6n gi6
Tai ngay 01 th6ng 01 nam 2017
Chuyen tu xay dung co bdn dd
dang (thuyet minh 14)
Tai ngay 30 thang 06 ndm 2017

Quyin srl dgng
dat c6 thdi h?n

PhAn m6m

VNO

VND

113,033.150.046 158.390.56s.071
1

13.033_150.

666.206.720
't59.056.771.791

vi tinh

-

DN/HN

TOng cQng
VNO

13.088.937.805

284.512.652.922

2.264.085.

2 .930 .291 .720
287.442.944.642

15.353.

Hao mdn lOy ki!
Tai.ngay 0'l thang 01 nam 20.17
Khau hao trong ki// nam

15.399.463.694
1.656.205.684

7.148.509.517
1.108.370

22.547.973.211
2.764.575.980

Tai ngay 30 th6ng 06 nem 20,17

17.055.669.

8.256.879.813

25.312.549.191

Gi6 tri cdn lai

Tai ngay 01 thang 01 nem 2017
Tai ngey 30 theng 06 nam 2017
Nguyan gid

tii

sdn c6 dinh v6 hrnh cria Tqp dodn d6 khau hao h6t nhung cdn
s& dung tai ngdy 30 thang
06 ndm 2017 ra 2.917 trieu d6ng Viet Nam (tai ngey 31 thang r2 nam
2016: 2.g17 tricuddng vret Nam)

14

CHI PHI XAY DUNG CO BAN DO DANG

Xudng sdn xuAt thu6c sdi bot
Xal.9.q.lq nhe van phdng ve c6ng trinh phu Cong
ty TNHH MTV Duoc phAm DHG
Xay dfrng ven phong chi nhanh Gia Lai
O,rng ven phdng chi nhanh ThAi Nguyen
I?I
Cei tao phdng ban
MAy m6c thi6t bi phdng kham

30.06.2017
VND

31.12.2016

12.761.869.885

6.267.835.000

12.111.247.433

2.141.843.739

623.948.774

vNo

623.948.774
1't.818.182

526.037.283

Bi6n dQng chi phi xay dpng co ban dd dang trong ky/ntrm

Ki' tai chinh k6t

thic ngiy

30.06.2017
VND

56 du dAu nim
Mua sdm
Chuy6n sang tii sin c6 dinh hou hinh (Thuv6t minh 12)
Chuy6n sang tdi sdn c6 dinh v6 hinh lfnuydt mintrtsl '
Chuy6n sang chi phi trd kudc dAi hqn
Chuyan sang c6ng cu dung cu
X6a s6
56 du cu6t k;r/nem

NAm

tii

chinh kCt

th[c ngiy
31.12.20't6
VND

16.652.207.601

15.722.551.016

24 .491 .920 .017

117 .586.401.529

(11.715 732.523\
(2.930.291.7201

(109.83s.02e.974)
(6,205.435.000)
(23.886 000)
(496.913.970)
91.480.000
16.652.207 .601

475,000.000

26.023.103.375


CONG TY cO PHAN

Duqc

HAU GIANG

Miu

15

sr5 B 09

-

DN/HN

TAI sAN THUE THU NHAP HoAN LAI
Tai san thu6 thu nhap hodn lqi chi_ y6u phat sinh tu cac khoan
chenh lech tam thdi duoc kheu
t..r crra cac_khoan drr pi.rpng va ca6 rir6dn rai crrua tfiic l,ien piiJi ,inn-'si'da'.aJt6ni,tl.on
trong cirng TAp doAn khi thuc hi€n hoo nhAt bAo cAo.

16

PHAI TRA NGUoI BAN NGAN HAN
Tai ngdy.30 theng 06 ndm 2017 vd ngAy 31 theng 12 ndm 2016, kh6ng c6
khoan nE phai tra

nao qu6 han chua thanh toan
Chi tiet cho tung d6i tuong chi6m tu 10% trd l€n tren t6ng s6 phdi trd:
30.06.2017

ci6 tri

56 c6 khd

Gia

ning tri nq
VNO
C6ng ty TNHH Duoc
phAm Truong Tin

21 .623.267

.484

17

21

.623.267.484

33.745.140.000

33.745.140.000

164.765.162.493

164.765.162.493
229.766.768.739

229.7 66.768.7 39

VND

VND

26.633 640.634

26.633.640.634
46,661.401 500
'161 .923.470.008
291 .703.470.691

9.633.198.762

COng ty TNHH MTV Mega

Lifesciences (VN)
Nomura Trading Co., Ltd
Cec ddi tuqng khac

46.661.401.500
161 923.470.008

291.703.470.691

CHI PHi PHAI TRA NGAN HAN

Chi phi
Lai vay
Chi phi
Cac chi

tiep thi ve chem s6c khach hang
phai tra
hdi thao

phi phii

tri

khdc

30.06.2017
VND

31.'12.2016

13.867 .038.712

2.984.7 53.722

483.544.107
3.280.000.000
22.939.1 92.650

589.134.749
12.058.228
26.373 733.856
29.959.680 555

40.569,775.469

18

31.12.2016
Sd c6 khii ning

trii nq

VNO

9.633.198.762

tri

VND

DOANH THU CHt.pA THUC H|EN NGAN HAN

Doanh thu chua thuc hien ng5n han.th6 hien doanh thu chua thLrc
hien tLr chuong trinh khech hang
truyen thdng, nhu trinh bey taj Thuy6t minh s6 3.

19

PHAI TRA NGAN HAN KHAC

C6c khodn phi bdo hi6m ve kinh phi cong doan

uo

fl.^fc

pnat tra

Cdc khodn phdi hd, phdi nop khac

30.06.2017
VND

3'1.12.2016
VND

901 674.400
735.000.000
36.396.280.891
38.032.955 291

988.977.577
5.569.497.881
6.558.475.458