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CONG TY CO PHAN Dugc HAU GIANG
BAo cAo TAI cHiNH HoP NHAT GIOA NIENoOCHO 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 DOcHo KY TAI cHiNH KET THUC NGAY 31 THANG 03 NAM 2017
NQI DUNG
Thong tin ve doanh nghiep
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)
Bao cdo luu chuy6n tidn te hqp nhet (Mau s6 a oa-orulHlt;
Thuy6t minh chqn lgc cho beo cao tai chinh hop nh6t (Mau s6 A OS-OtrtlHttl
TRANG
1
4
6
7
GONG TY cO PHAN Duoc HAU GIANG
THONG TtN VE DoANH NGHIEP
Quy6t a;nn tnann tripdoanh nghi6p
GiSy ph6p dans kykinh doanh
H6i d6ng Quin hi
SO 2405/OD-CT.UB nqay 5 thanq I nem 2004Quy6t dintr do Uy oan Nhan Uan ip. Can Tho cAp.
S0 5703000111 do Sd K€ hoach va DAu tu Thdnh ph6 Cdn Tho c6p ngdy 15 thdng gnem 2004.
Giey phep deng k), kinh doanh cia C6ng ty duEc tti6u chinh nhi6u lAn, vd GiSy chrlng
CONG TY CO PHAN DUqC HAU GIANG
BANG cAN 06I KE TOAN HEP NHAT GIOA NICN OQTei ngey
31.03.2017VNO
2.661.155.604.439
322.7 09.67 2.440s3.492 504.004
229.217 .168.436
907.041.000.000907.041.000 000
688.847.071.577583.833.213,295
30.247 .825.19850.868.691.14338.235.586.579
(14.338.244.638)
722.569.838.553724 266 251 .318
(1 .696.412 765)
19.988.021 ,8697.438.943.978
798.222 3541 1.750 855.537
1.193.904.737 .064
10.323.661.73110.323.661.731
1.082.664.338.417819.768.428.902
I .347 .511 .037 .945(5?7 .7 42 .609 .043)
262.895.909.515286.776.737 .922(23 880 828.407)
24.331.286.97424 .331 .286 .97 4
,t5.744.151.251
4.335.981.05127.908.170.200
(16 500 000.000)
60.841.298.69123.990.1 18.27536.851.'180.416
vtiu s6 B ol - DN/HN
T?i ngay3',t.'t2.2015
VNO2.747 .17 4,092.202
603.188.961.343270.265.069.467332.923.891.876
703.731.000.000703.731 000.000
692.280.925.032622.7 48.103.096
23.277.764.84834.213.970.91625.533.168 273
(13.492.082.101\
732.860.670.514734.557.083.279(1.696.412.765)
15.112.535.3134 .212 .568 .934
699.572.82610.200.393.553
1.198.569.602.879
5.099.472.1095.099.472 109
1.103.242.478.314841.277 .798.643
1 .356.622.733.187(515.344.934.584)
261 .964 .679 .7 1 1
284 .512 .652 .922(22.547 973.211)
16.652.207.60116.652.207.601
15.744.151.2514.335.981.051
27.908.170.200(16.500.000.000)
57.831.293.60422.760.003.17I35.071 .290.426
MA
Sii IAI SAN1OO TAI SANNGANHAN
Tiiin vd cic khoin tuong duong ti6n||enC6c khodn tuong duong tien
Cric khoin diu tu tii chinh ngin h4nuau tu nam gru oen ngay oao nan
Cac khoan phii thu ngin h4nPhdi thu ngdn han khech hdngTra truoc cho nguoi ben ngen hanPhdi thu vd cho vay ngdn hanPhdi thu ngdn han kh5cDu phdng phai thu ngan han kh6 ddi
140 Hirng tdn kho141 Hang ton kho149 Du phdng gidm gia hang t6n kho
150 Tiri sin ngin h?n khac151 Chi phitra truoc ngin han152 Thu6 gid tri gia t;ng duoc khau tru153 Thuo vir c6c khoin phdi thu Nha nuoc
2OO TAI SAN DAI HAN
Ciic khoin phdi thu dii hanPhai thu cho vay dai han
TAi san c6 clinhtar san co ornn nuu nrnn
Nguyen gia
_. 9iu t,! 11? m!1 lty xe
tat san co otnn vo ntnnNguyen giA
bta tn nao mon tuy Ke
Tai san dd dang dai hanChi phixay dung co bin dd dang
250 Cac khoan dfiu tu tii chinh diri han252 D6u tu viro cong ty lien kCt253 Dau tu dai han khec254 Du phong giam gi:i ddu tu dai han
260 Tei sin dii han khic261 Chi phitra truOc dai han262 Tai sen thuC thu nhap hoen lai
Thuyetminh
4110111112
120123
130131132135136137
7Io
10
11
IJ
14
210215
220221222223227228229
240242
1015
270 TONG TAI SAN 3.855.060.341.503 3.945.743.695.081
CONG TY CO PHAN Duoc HAU GIANG
BANG cAN D6r Ke ToAN Hgp NHAT GtuA N|EN DQ (tiep theo)
NGUON VON
NO PHAI TRA
No ngin hqnPhei tre ngu,oi bdrn ngin hanNguoi mua tra ti6n truoc ngen hanThud va cdc khodn khAc phdi n6p Nhd nudcPhai tra ngudi lao dongChi phi phdi trd ngdn hEnDoanh thu chua thuc hi6n ngin hanCac khoen phdi trd phdi n6p ng5n han khdcVay ngdn hanQui khen thudng va phUc lqi
Thuyetminh
330 No dai han342 Drx phong phei tra dai han 22343 Ouy phat tri6n khoa h9c va cOng nghe 23
4OO VON CHO SO HOU
Miu s6 B 01 - DN/HN
MAso
nay429 Lei ich c6 d6ng thi6u s6
Tai ngay31.03.2017
VNO
786.946.976.22'l
724.473.230.47 0253.326.553.513
11.829.579.75413166 865.61072.096.668.63450.636.888 36519.204 877 1358.533.251.868
257 674 499 85638 004.045 735
62.473.7 45.7 51
34.094.711 79528.379.033.956
3.068.113.365.282
3.068,113.365.282871.643.300.000871.643.300.000
6.778.948.0001 220 561 708 767
934.183.596 263
761.094.896.749
173.088.699.51434.945.812.252
Tai ngey3'l.12.2016
VND
't.051.504.592.702
993.904.178.070291.703.470.691
17.652.215 30023.399.915 284
170.798.955.40229.959.680.55531 .687 .812 6176.558.475.458
354.765.428.46367.378 224.300
57.600.414.63233.379.1 07.80824 .221 .3A6 .824
2.894.239.102.37I
2.894.239.102.37I871.643.300.000871.643 300.000
6.778.948.0001 220.561.708.767
76'1.094.896 749
50.993.468.583
710.101.428.16634.160.248.863
310311312313114
315318319320322
16
11
1718192021
410
41',ta412418421
421a
421b
VOn cho sd hiruV6n gop cria chrl sd h0u 24
- c6 phi6u ph6 thong c6 quy6n bi6u quyetThing du v6n c6 phAn 24Qu! d6u tu va phat tri6n 24Loi nhuan sau thu6 chua phin ph6i 24
- Lqi nhuan sau thue chua phan ph6iruy Ke oen cuor nam truoc
- Loi nhuan sau thu6 chua phan ph6i k!
TONG NGUON V6N
TY
\AN
,.)
ft
I
f\"t-- '--
TrAn Nggc H10nNguoi l6p bi6u
Le ChAnh DaoHno I ong uram oocNgay 15 thang 04 nem2017
3.855.060.341.503 3.945.743.695.081
CONG TY CO PHAN DLPqC HAU GIANG
KET oUA HoAT DQNG KINH DOANH HqP NHAT GICPA NIEN D9
M5u s5 e 02 - DN/HN
KY 3 thangkiit th0c ngay
31.03.2016VND
877.989.143.61662.576.377.252
815.412.766.364447 .111.530.117368 301.236.247
12.576.179.08517.497.990.0602.619.858.691
128.296.550.115
74.401.028.844
160.681 .846.31312,178.009.4792.065.863.601
10.112.145.878170.793.992.191
19 803 660 090
( .151.178.277)
MA
soThuyAtminh
2727
27
28
2930
5
JI
31
32
33
K! 3 thangki5t thfc ngay
31.03.2017VNO
955.942.491.02873 .57 5 .084 .597
882.367.406.431486 663.711.449395.703.694.982
17.177.722.96020.416.822.3104.659.359.294
1 42 .693 .87 4 .265
78.862.582.365
170.908.139.0021.795.786.267
211.274.5761.584.511.69'r
172.492.650.693
398.277 .7 80
(1.779.889.990)
Doanh thu bdn hdng vd cung c5p
01 dich vu
02 Cec khodn gidm trir doanh thLDoanh thu thuan vA bdn tring ve
1O cung cip dich vg11 Gi5 v6n hirng bdn
20 Lgi nhuAn gop
21 Doanh thu hoat dong tAi chinh22 Chi phi tdi chinh23 Trong d6: Chi phiEi vay24 Phan lei/(16) lrong cdng ty lidn k6t25 Chi phi b6n heng
26 Chi phi qudn l)i doanh nghiepLqi nhuan tr? ho?t atong kinh
30 doanh31 Thu nhap khdc32 Chi phi khec40 Loi nhuen kh6c50 T6ng lqi nhuin k6 toen trudc thu6
Chi phithuC thu nhap doanh nghiep51 hiCn hanh
Chi phithuC thu nhap doanh nghiep52 hoan l?i
Lqi nhuan sau thuiS thu nhapdoanh nghigp
Phdn b6 cho:Lqi nhuan sau thue c0a cong tymeLoi nhuQn sau thu6 cr]a c6 dongkhOng ki6m so6tLdi ccr bin tr6n c6 phii5u (d6ng)
.+^---- ,/n a'N\-z' -'t-1..-------=-
Tr6n Nooc HiOntrlguoi iap ni6u
H0 Brlu Hu6nKe to:in trudng
173.87 4.262.903 152.141.510.378
61 173.088.699.514 1 51 .497 .420 .7 I 1
62
7025
JO
L6 Chanh DaoPh6 T6ng Gi6m d6cNgay 15 thdng 04 nem 2017
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 klrnam trLPoc. cnt let nnu sau:
DW: TriQu d6ng
Chi ti6u
Nem 2017 Nam 2016 Tinq, qiim
Qtiv 1 Qtiy 1
QUV 1
Gia tri T9 rC
Doanh thu thuAn 882.367 815.413 66.955 8,2't%Loi nhu6n sau thu6 173.874 152_142 21 733 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 TNHHMTV DLrEc pham DHG) va Nha may moi bao bi (Cong ty TNHH MTV In Bao bi DHG 1). T6ng s0 tien uu dai thuethu 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 nhuansau thue.
COng ty C6 phAn Dugc HNu Giang xin gidi trinh.
ra9/2lt\
TrAn Nggc HjEnNguoi lap bieu
62iR
Le Chanh DaoPno I ong ('ram oocNgdy '1 5 thSng 04 ndm 2017
CONG TY CO PHAN DI.POC
BAo cAo LI.PU CHUYEN TIIN TF HgP NHAT GIOA NIEN DO(Theo phuong phnp gian ticp)
Ma Thuyets6 minh
LUU CHUYEN TIEN TI,I' HOAT DONG KINH DOANHLoi nhuan trudc thue
oi6u chinh cho cec khoan:Kheu hao tai sdn c6 dinhCec khoan dV phong
Lai tu hoat dong dAu tuChi phi laivay 30
Lgi nhuAn tU ho?t dong kinh doanh tru6c nhirngthay d6i vdn luu along
Giam cac khoan phai thuGiam hang t6n kho
11 (Gidm)/Tang c6c khoan phdi he12 fieng)/Giam c6c chi phi tre truoc14 Ti6n lai vay da tre15 ThuO thu nhap doanh nghiCp atA nop17 Ticn chi khdc tar hoat dong kinh doanh20 Luu chuydn ti6n thuAn tir hoet dong kinh doanh
LTfU CHUYEN TIEN TU HOAT OQNG OAU TU21 Ti6n chi tt6 mua sim, xay dung taisan c6 dinh va
cdctdi sdn ddi han kh6c22 TiCn thu tu thanh 19, nhuEng b6n tAi sdn co dinh va
tdi san dai han khac23 Ti6n chicho vay, mua cec c6ng cu nq crla don vi
khec24 TiCn thu h6icho vay, bdn lai cac cong cq ng cria don
vi khdc27 Tien thu laicho vay, c6 tt|c va lgi nhuan duEc chia30 Luu chuydn tidn thuin tu hoEt tlQng dAu tu
LUU CHUYEN TIEN TLT HOAT DONG TAI CHiNHTi6n thu tu di vay||en tra nE goc vay
Luu chuydn thuin tu hoet dong tai chinh
Luu chuydn tiin thuan trong kY/ nem
Tian va tuong duong tidn cliu nim 4Anh hudng cria thay d6i ti gia quy ddi ngoai te
Tidn vi tuong aluong tidn cu6i ki/ nem 4
HAU GIANG
02
03050608
0910
333440
50
60
70
31.03.2017VND
172.492.650.693
22 946.096.5852.435.141.606
(16.292.512.155)4.659.359.294
186.240.736.02344 .51 I .Q36 .92110.454.247.171
(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
(12.535.34s.902)
641 .3't 8.181
(642.182.102.796],
386.987.469.92318.922.014.179
(248.166.646,415)
559.547.565.946(656.638.494.553)(97.090.928.607)
(280.479.288.903)
603.188.961.343
Miu si5 e ot - ol'llHl.l
170.793.992.191
23.820.025.270892.194 229
(1 3.685.366.671)2.619.858.691
184.440.703.71041 .7 01 .254 .56s
9.293.814.31415.585.336.3276.346.182.093
(2.771 .250.640)(16.295.483.87 4)(27 .418.202 992)210.882.353.503
(20.701.263.656)
2.907.632.727
(483.81 1 .1 10.000)
179.352.023 5228.716.242.946
(313.536.474.461)
105.511.819.889(191 .509.064.194)(8s.997.244.305)
(188.651.365.263)
420.712.81',t.918
lflYL'"\*---HO IJI}U HUANKd toan kudng
79/2/>lI
^\ n
v)
232.061.446.655
\:'t-oIt
Ngey 15 thang 04 nem2017
Tran Ngqc HlenNguoi lap bi6u
CONG TY cO PHAN DI..POC HAU GIANG
M5u s6 B og - DN/HNTHUYET MINH BAo cAo TAI cHiNH HOP NHAT GIOA NICN DOcHo KY TAI cHiNH KET THUC NGAY 3i THANG 03 NAM 2017.
1 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 Quyetdinh s6 2405/QD-CT.UB ngay 05/8/2004 crla UBND Thanh ph6 C6n rno v€ vi6c chuy5n d6' Xi nghiepLien hop Duqc Hau Giang Thdnh ph6 Can Tho thanh cOng ty c6 phAn hoat dong tai nuoc CHXHCNVigt Nam theo GiSy phep kinh doanh s6 5703000111 ngay 15 theng 9 nem 2004 do Sd K6 hoach vdDAu 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 Chil,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 2944nhan 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.
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.
Ciu tr0c doanh nghiQp
Tai ngay 31 thang 03 nem 2017 , cdrc Cong ty con va Cong ty liOn k6t cria Cong ty bao g6m:
-,o1!
tON
ldc |\
TCn
C6ng ty con:
C6ng ty TNHH MTVDT Pharma (-)
Cong ty TNHH MTVDuqc pham HT (*)
Cong ty TNHH MTVDuqc ph6m C[/ (")
COng ty TNHH MTVA&G Pharma (-)
Ho?t d0ng chinh
Kjnh doanh duqc phAm, v4t.tu, trang thi6t bi, dung cu y tC,
thuc pham,chuc neng veduqc my pnam
Kinh doanh duqc phem, vAt.tu, trang thi6t bi, dung cu y t6,thqc phem,chuc ning vAduqc my pnam
Kinh doanh duoc phAm. vat -
tu, trang thi6t bi, dung cu y t0,thqc phem ch0c ndng vaduqc mY pham
Kinh doanh duoc ph6m, vQt
tu, trang thict bi, dung cu y tC,
thuc pham chuc ndng vadL/gc my phAm
GiSy ph6p Kinh doanh 31.03.2017 31'12.2016
s6 5104000057 do sd K6hoach ve Dau tu tinh DongThep c6p ngey 28 theng B
ndm 2008
s6 5604000048 do sd Kehoach ve Dau tu tinh Ki6nGiang cdp ngdy l6 thdng5 nam 2008
s6 6104000035 do sd Kchoach vd Oau tu tinh Calvlau c6p ngdy 8 thang 4ndm 2008
s6 1601171629 do Sd KC
hoach vd D5u tu tinh AnGiang cep ngdy 17 th6ng6 ndm 2009
lAO% 1AA%
100% 100%
100./, 100%
1O01" 1000h
coNG TY c0 PHAN Dt.roc HAU GIANG
1 Dac oreM Hoar DoNG CUA coNG rY (tiep theo)
Giay ph6p Kinh doanh
ruiu s6 e 09 - DN/HN
Quydn sd hou vibi6u quy6t
31 .03.2017 31 .12.2016tenC6ng tytheo)
con (tiCp
C6ng ty TNHH MTVDuqc phdm ST (")
Cong ty TNHH MTVToT Pharma (-)
C6ng ty TNHH MryTG Pharma (-)
C6n9 ty TNHH l,4TV
Bali Pharma (-)
Cong ty TNHH MTVDuqc phem B&T (*)
C6ng ty TNHH [rTVTVP Pharma (")
Cdng ty TNHH MryVL Pharma (")
uong ry uo pnan
Duqc Sdng Hau
Cong ty TNHH N4TV
Du lich DHG
Cong ty TNHH MTVDugc phSm DHG
C6ng ty TNHH MTVln Bao bi DHG 1
Hoat dong chinh
Kinh doanh duqc pham, vattu, trang thi6t bi, dung cU y
tc, tnvc ph6m choc n6ng virduqc m! phdm
Kinh doanh duqc pham, vattu. trang thiCt bi, dung cu y
te, thqrc pham ch0c neng vadugc mV phAm
Kinh doanh dLrqc pham, vattu, tfang thi6t bi, dung cU ytC, thlrc phem choc ndng vaduqc m! phAm
Kinh doanh duqc phAm, vattu, trang thiCt bi, dung cu y
t6, thr;c phdm chuc ndng virduoc my ph6m
Kinh doanh duqc phim, vQt
tu, trang thiCt bi, dung cu ytC, thlic phem ch*c ndng vadugc m! ph6m
Kinh doanh dugc ph6m, vattu, trang thiet bi, dung cu yt6, thrrc pham chuc nang veduqc my phem
Kinh doanh duoc phAm, v6ttu, trang thiCt bi, dung cu yt6, thuc phAm ch0c ndng veduoc m! phAm
Kinh doanh duqc ph6m, vQt
tLr, tfang thi6t bi, drJng cfr y t6,thr.rc ph6m ch0c ning vdduqc m! phAm
Kinh doanh dich vu du lich
S6n xuat va kinh doanhduqc phem, vAt tu, trangthi6t b!, dqng cu y lhe, thricphdm chLlc ndng vd duqcmy pnam
Sdn xuat giay nhan, bianhen, bao bi tcr giay vd bia;San xuat kinh doanh bao binhtra, nh6m, giay; In xuetbin phAm
S6 5904000064 do Sd Kenoacn va uau Iu flnn)ocTrang cep ngay 11 thang 4nem 2008
s6 1801113085 do Sd KC
hoach vd DAu tu thanhpno uan In0 cap ngay 25thdng 2 ndm 2009
S0 1200975943 do Sd Kenoacn va uau Iu Ilnn enurang cap ngay zc rnang zndm 2009
s6 1900455594 cAp doJO
^e noacn va uau Iu
Irnn |jac Lreu cap ngay zvthdng 3 ndm 201'l
s6 1300917335 do S0 KChoach ve Dau tu tinh B5nTre c6p ngAy 5 theng '10
ndm 2012
56 2'100510569 do Sd K0noacn va uau Iu lrnn traVinh cap ngey 19 th6ng '10
nem 2012
s6 1500971019 do Sd K6noacn va uau Iu trnn vrnnLong cAp ngiry 19 thang 12ndm 2012
56 6403000044 do Sd K6ho4ch vA DAu tu tinh Hauurang cap ngay zu rnang /ndm 2007
s6 s7o40ooi 34 do sd K6noacn va uau Iu Inannpno uan Ino cap ngay zbthdng 12 ndm 2007
S6 6300124430 do Sd Kchoach va Dau tu tinh HauGiang c6p ngdy 16 theng 8ndm 2010
s6 6300215818 do Sd K6hoach va Dau tu tinh Hau(.Jrang cap ngay zu rnang09 nem 2012
100% 100%
1AO% 100%
100% 100%
100% 1004/0
1000/0 100%
100% 1000/.
100% 100%
51ak 51%
100% 100%
100% 1AO%
11Oa/o 100%
coNG TY c0 PHAN DLPoc HAU crANGMeu s0 B 09 - DN/HN
Quydn so h0u vd bi6u
Gi5y phdp Kinh doanh aos20fg-4311ri016Ten
C6ng ty con(tiep theo)C6n9 ly TNHH
Fuji Medic
Hoat dong chinh
Hoat dong cl:ra cacphong kh6m da khoa,chuycn khoa va nha
Knoa
56 180'1472944 do Sd Kanoacn va uau tu Inannpno uan lno cap ngay zlthang 07 ndm 20'16
51% 51%
C6ng ty lien k6t:COng ty C6 phan Sdn xu6t ve kinh doanh T6o SO 4803000150 do Sd KO 3136%Tdo Vinh Hdo Spirulina hoach ve Dau tu tinh Binh
Thuan cap ngay 4 thAng 2 nam2008
31,36%
(-) Vao ngdy 3 th6ng 10 ndm 2016, Hoi ddng Quin tri COng ty thOng qua.viec chuydn d6i hinh thucho?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 bO hoatdong cia c6ng ty con sau khi grdr th5.- Thoi gian ch6t s6 lieu chuy6n d6i la ngay 31 thAng 12 nam 2016. Tu ngay 01 thang 01 nem 2017. sehoat 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.
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.
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
Beo cao tai chinh hop nhat gioa nien d9 duqc trinh bay bSng Ddng Vi€t Nam (VND), theo nguyen tacgia g6c v?r phu hqp voi chuAn muc te toan, ch6 dq ke to6n doanh nghiep Viet Nam va cec quy dinhphSp 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 dongkinh 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 tinh kii toan
Viec lap bao cao tai chinh hqp nhSt gi0a ni6n d0 tuin thi theo chu6n muc kd todn, che d6 ke loandoanh 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 caov6 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 uoctinh ke toan duoc lep bang t5t cd su hi6u bi6t cria Ban T6ng GiSm d6c, s6 thuc te phat sinh c6 th6khec voi c6c uoc tinh, gi6 dinh dat ra.
13,.
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CONG TY cO PHAN DUqC HAU GIANG
Co so lqp bao cao tai chinh hEp nhSt gi0a nien ctqMau s6 B 09 - DN/HN
Bao cao tdi chinh hop nn5t gifra nien da bao g6m bao cao tai ch-inh c0a Cong ty vi bao cao tai chinh
cLia cac cOng 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
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 citruonglqp 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
Loi ich cia c6 dong khong ki6m so6t tai ngay hqp nh6t kinn doanh ban dAu du'gc x6c dinh tren co sotV 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.
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 hudngvd 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 trongBing can ddi k6 toan theo gia gdc duqc di6u chinh theo nhilng thay d6i trong phAn v6n g6p crla C6ngty v5o ph6n tai san thuin crla -Ong ty ljen ket sau ngay mua khoan dAu tu. C6c khoAn 16 cria c6ng tylren kei vuqt qu6 kho6n gOp v6n Cdi COng ty tai cong ty lien ket do (bao g6m oAt t6 cac khodn gop
v6n diri han md vE thuc chAt tao thanh dau tu thuAn cia Cong ty t?i cong ty lien k€t do) khong duocghi nhan.
Trong truorg hop mot cong ty thenh vien cda COng ty thuc hien giao dich voi mot c6ng ty Ien k6t voiCOng 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.
Tiri sdn, cong ng va cOng no tiem tang cria cdng ty con d-ugc x6c dinh theo gia tri hqp Iy tai ngay mua
cong ty con. -B6t ki khoan phq troi. nao giua gie mua vd t6ng gia tri hqp ly cia.tai san duqc mua duqc
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.
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coNG TY c0 PHAN Duoc HAU GIANG uiu s6 e 0e - DN/HN
Ti6n vir ciic khodn tuong tluong tidn
Tidn va cec khoan tuong duong tidn bao gdm ti6n mat tai quy, titn dang chuy6n, c6c khodn ti6n gll'ikh6ng ki han va cac khodn ddu tu ngSn han cO ki/ han kh6ng qu5 3 thdng k6 tir ngay dAu tu, c6 khaneng 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 ydinh 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 laikhong que 12 th6ng k6 t0 thdi di6m b6o cdo voi muc dich thu l6i hing k!. Cac khoin tlAu tu ndy duEcghi nhan theo gid g6c tru di dq phdng giim gi5 d6u tLr. Thu nhap lai tii cac khodn ti6n g0i ngdn hdngc6 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 chovay 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 tykhong co quyen t<i6m soat, d6ng ki6m so6t hoac c6 anh hudng dang ke d6i voi ben dugc diru tu.
Khodn dAu tu vao c6ng cu v6n c6c don vj khac duoc phAn anh theo gia gOc tru cac khoan dlr phonggidm 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 trinhbay 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
duqc. c'e g6c hang t6n kho bao gdm ch phi mua vd c6c chi phi kh6c c6 lien quan.truc ti6p den viecmua hang i'6n kno.irong trudng
-hop cdc sdn phdm duEc san xuAt, gi5 g6c bao gOm chi phi ng!yen
vdt lieu tiuc ti6p, chi philao ifOng trLrc ti6p vd chi phi s6n xuat chung, neu c6, d6 c6 duoc hang t6n
kho d dia di6m va tr?ng thei hien tai. Gia g6c crlia hang t6n kho dugc xac dinh theo phuong phap blnhquAn qia quv6n. Gia ki thuin c6 th6 thuc hren dLroc duqc xac dinh bing gie ben uoc tinh ku cdc chiphi 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.
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CONG TY CO PHAN DUEC HAU GIANG
Tdi s6n c6 dinh hou hinh duqc khau hao theo phuongdung uoc tinh, cu th6 nhu sau:
Nha cla vd v?t ki6n trucMey m6c va thi6t biPhuong tl6n v6n tdiThiet bi ven phdng
Mau si5 B 09 - DN/HN
phap duong thang drla fen thdi gian h0u
56 ndm3 -25
1.5 -203 - 103 - 10
C6c khoan lai, 16 phet sinh khi thanh ly, ban tai san Ia chenh lech giua thu nhap tr.l thanh ly va gid tricon 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 theonguy€n gid tru gie tri hao mon loy k6.
QuyAn 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 gieg6c vd kh6ng khAu hao.
PhAn mom may tinh dugc khAu hao theo phuong phap duong thing trong thoi gian hou dqng uocflnn 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 hlnhthanh 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 dongsan xu5t kinh doanh crla nhieu k!, k6 toan. Cac khoan chi phi tr6 truoc bao g6m chi phi nang cap taisan thuC, chi phi thue dAt tre truoc, gia tri cong cu, dlrng cq, linh kien loai nh6 de xu6t dirng va cackhodn 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 vdoBao 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 vaob6o 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 srrkien d5 xdy ra, va C0ng ty c6 kha neng phdi thanh toan nghia vu nay. Cac khoin du phdng duoc xacdinh tr6n co sd udc tinh cria Ban T6ng GiSm d6c vd cic khodn chi phi can thiet d6 thanh toen nghiavu no nay tai ngdy lQp Bdng can d6i ke toan hqp nhet.
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CONG TY cO PHAN DUOC HAU GIANGMeu 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 dongdi ldm vi6c tal Cong ty tu di '12 th6ng trd len. Thdi gian lam viec dA tlnh trE cAp thoi vi6c lir t6ng thoigian nguoi lao dQn_g da lam vrec thuc t6 cho nguoi si dung lao tlong tru di thoi gian nguoi lao dOngde 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 binhquan thang theo Luat Lao ttQng, Lu?t Bdo hi6m xi hOi vd c6c vdn b6n huong dan c6 li6n quan. Mucluong binh quan theng d6 tinh tro cAp thoi vi6c s6 duoc tli6u chinh vao cu6i m6i ki bao c6o theo mucluong binh quan cia sau thang gin nhat tinh tt6n thoi afi6m lap b6o cao tdi chinh. Tdng hay gidm ciakhodn 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 tramit bang di thue. S6 du phdng dlpoc x6c dinh cdn c0 vdo t6ng uoc tinh chj phi thu don va khOi phucmet 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
Doanh thu chua thfc hien le khoen doanh thu tuong ung vdi gia trt hang h6a, dich vu phdi chiet kheugidm gia cho khach hang trong chuong trinh khech hang truyon th6ng. TQp doan ghi nhan cAc khodndoanh thu chua thqrc hi€n tuong Lrng voi phan nghia vu ma Tap dodn s6 phai thuc hien trong tuong lai.
Ghi nhan doanh thu
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 hangh6a 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 xacdinh mOt cach deng tin cay. Trl/ong hctp giao dich vd cung c6p dich vq lien quan den nhieu ky thidoanh thu atL?oc ghi nhan trong ki/ theo k6t qua phan cong vi6c da hoan thanh tai ngay cia Bdng c6nd6i 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 ta khodn tien g0i va lei
suSt ap dung.
Lai tu cac khoan ddu tu dLrgc ghi nhan khi Cong ty c6 quy6n nhan khoan 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 hangb6n Ca! khodn gidm tru'doanh thu phet srnh cirng ki tieu thu sen pham. hang hoa dic'r vu duqc ghinhan 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 kh6uthLlong mai, gi6m gid hang ban ho6c hang ben br tra lai nhung phat sjnh truoc thoi diem phat hanhbao c6o tai chinh thi ghi nhan dr6u chinh grdmd.oanh thu cia ki/ lap bao cao.
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CONG TY CO PHAN DUqC HAU GIANG
Ngoqi ta
M5u sii B oga - oNIHNchuong trinh dirnh cho khach hing truyiln th6ng
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 tructieo c-unq c6p hdnq h6a, dich vu mi6n phi hoic chi6t khAu, gidm gia cho nguoi mua: Khodn doanh thuifrira 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 dinhcia chuonq trlnh.
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 taingdy ney. Chenh lech ty gia phat sinh duqc hach to6n vao Bao cao ket qud hoat dong kinh doanh
Khi nquoi mua dat du,oc c6c di6u kien theo quy dinh cua chlrong trinh, truong hEp ben tht/ ba co nghiavu cu-ng c5p hirng h6a. d ch vlr mi6n phi hoac chi6t khAu, gidm gie cho ngudi mua: Neu h. p dong gioanquOi 5an va Oen tnu ba do kh6ng mang tinh chet hqp dong dai l!. khr ben thLr ba thuc. hien viec cungcip 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 tignthanh toan cho bCn thu ba duoc coi nhu viCc thanh toan khoin nE phdi trd.
Chi phi di vay
Chi phi atr vay duoc ghr nhen vao chi phi sen xu6t, kinh doanh trong ky khi phat sinh. tru'khi duoc v6nhoa theo quydinh cia ChuAn muc ke toan Viet Nam s6 16 "Chi phi di vay". Theo d6, chi phi di vay lienquan truc ti5p d€n vi6c mua. ddu tu x6y dqng hoac sdn xuat nhung tii sdn cirn m6t thoi gian tuongd6i 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 tutam 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.
Thu6Thue 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 voiloi nhuan thuAn duoc trinh bay tren beo ceo k6t qu6 hoat Cfong kinh doanh vi thu nhep chiu thuekh6ng bao g6m cac khodn thu nhap hay chi phitlnh thu6. hoic dugc khiu trii trong cdc.k! kh6c (baogom La t6 mang sang, n6u co) va ngoai ra khong bao gdm cdc chi tjeu khong chiu thuO hoac khongdugc khAu tru.
Thu6 thu nhap hoan lai dLrqc tinh tren c6c khodn ch6nh lech giira gi5 tri ghi s6 vA co sd tinh thue thunhap crla cdc khoAn mqc tai san hoac cong ng tren bao cao tai chinh va duoc ghi nhan theo phirctngphap 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 loinhuan 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 hoihay ng phdi trd duoc thanh toan. Thue thu nhap hoen lai duoc ghi nhan vao bao. cao ket qud ho?tdong kinh doanh va chi ghi vao v6n chl] sd h['u khi khoen thue d6 co lien quan dOn c6c khodn mucduqc ghithdng viro v6n chri sd nOu.
Tii sdn thue thu nhap hoan lai va thue thu nhap hoen lai phai tr6 ducvc bU triP khi COng ty co quydnhqp 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.
't4
CONG TY cO PHAN DLPqC HAU GIANGMau 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 hanhvd thu6. Tuy nhi6n, nhirng quy dtnh nay thay d6r theo tung thoi ki, va viec xdc dinh sau cung vA thu6thu 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 cia COng ty duqc trich chia c6 tuc cho cac c6 dong sau khi duoc Dai hOi dong c6dong phe duyet.
Si c6 tuc duoc cong b6 vir chi trd tir ngu6n lqi nh,-ren chua ph6n ph6i can cu veo su pl'd oJyet cuac6 d6ng trong Oai hoi dOng cO dong thuong nien.
TIEN vA cAc KHoAN TUONG DUONG TIEN
31.O3.2017vNo
31.12.2016VND
322.709.672.440 603.188.961.343
(-) 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 CHINH NGAN HAN
Diu tu nim giir dtiln ngiy tt6o han
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
I ren malTi^^ ^i"i ^^A- ha^^I rEr I gur I rgdr | ,ra, ,9
Cac khoan tucrng duong tien (-)
Cong ty C6 phdrn Tdo Wnh Hdo
BiOn dOng dAu tu'viro c0ng ty llen ket trong ky/ nam
S0 du dau k j// nemChia 16
SO du cuOi ki,/ nam
12.035.534.490 17j32.249.68881.456.969.514 253.132.819.779
229.217.168.436 332.923.89'1.876
TY
rAN
JGIAITO
tr9
31.03.20'.17VND
4.335.981.051
3't.12.2016VNO
4.335.981.051
nhu sau:
.K!' titi chinttket thfc ngay
31.03.2017VND
4 335 981 .051
NAm tiri chinhkiit thfc ng;ry
3',t.'12.2016VND
4 .523 .885 342
t187.904.2e1) .
15
4.335.981.051 4.335.981 051
CONG TY CO PHAN DI..PqC HAU GIANG
Diu tu g6p viSn vao don vi khac
31.03.2017VND
4 286.800.0002.575 315.200
796.675.000221.960.000
27 .420.000
31.03.2017
Gi6 triVND
wtiu s5 e o9a - DN/HN
3't.12.2016VND
4 286.800 0002.57 5.315.200
796,675.000221.960.000
27 .420.004
31.12.2016
Gia triVND
Cong ty C6 phan Bao bi ATPCty CP Duqc va VT Y T0 Binh DuongCtv CP Duqc Pham Tra Vinhcti cP Duqc va Yr Y T6 Ninh ThuenCtv CP Duoc Pham TeV NinhCti CP Duqc Ph6m Crlu Long
20.000.000.000 20.000.000.000
moo56 ou 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 truocLei ti6n g|}i phai thuPhai thu nguoi lao dongPhei thu khac
NO XAU
280.656.981 197.969.10312.529.236.114 15.588.566.422
3.847 .676.490 1.837.560 69821.578.016.994 7.909.072.05038.235.586.579 25.533.168.273
3',t .03.2017
Gii g6cVNO
Gi6 tric6 thc
thu hOiVND
Du phdngVND
Tdng gia tri cac khodn phdi thu, cho vayqua h?n thanh to6n hoAc chua qua hannhLfng kh6 c6 khe neng thu hdi
T6ng gia iri c6c khodn phei thu, cho vayqua han thanh toan hoic chua qua hannhung kh6 c6 kha neng thu h6i
226 .559 .426 .393 212.221.181 .755 (1 4 .338 244 .638)
3'1.12.2016
157.309.807.394
Gi6 tric6 the
thu h6iVND
143.817.785.293 (13.492 082.101)
D\r phongVND
Gii g6cVND
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
Bi6n dOng cia du phong c6c khodn phdi thu kho doi trong ki,/ ndm nhlr sau:
56 du ddu k!/ ndmTeng dlr phdng trong ky/ n5mHoan nh?p du phong trong kY/ nem50 0U CUOI Ky/ nam
HANG TON KHO
K! tdi chinhkdt thic ngiy
3't.03.2017VND
13.492.082.101846.162.537
MiU S6 B 09 - DN/HN
Nim tdi chinhkCt thic ngey
31.12.2016VND
10.987.369.5192.695.803.165(191 090 583)
14.338.244.638 13.492.082.101
31.03.2017 31.12.2016
Hang mua dang di trenaluong
NguyCn vat ligu ton khoChi phi SXKD dA dangThirnh phAm t6n khoHang hoa
56 du dau nimTeng d!i phdngHoan nhap dq phong
56 du cu6i ki,/ndm
Gi6 g6cVND
48.810.855.800263.887.295.568
60.959.347.698253.138.641.922
97.470.110.330
'1.348.938.937
347.473.828
60.597.811.325235.989.641.851
32.650.192 227259.215.081.061146 104.356 815
1.348.938.937347.473.828
Gi6 g6c Du phdngVNO VNO
Du phdngVNO
724.266.251.318 1.696.412.765 734.557.083.279 1.696.412.765
BiOn dQng v0 dq phdng hang ton kho trong ki'/n;m nhLr sau:
Ki/ tai chinh ketthUc ngay31 .03.20',t7
VND
1.696.412.765
Nem tai chinh kCt
thfc ngay31 .12.20',16
VND
3.011.372 184
N);))^/
-,(-14-9!e t1!L
1.696-412.765 1.696.412.765
Du phong gialm giir hirng t6n kho duqc tricl' lap do gia gOc cria hang t6n kho cao hon grar trr thuan co
thA th{c hien duqc cda hang ton kho.
17
10
GONG TY CO PHAN DI,PqC HAU GIANG
CHI PHiTRA TRI/OC
Chi phi trA tru6c ngin hqn
Chi phi thuC hoat Ctong
Chi phi khac
nen tnue oar tra IruocCong cq dung cuNang cap tai san thucChi phi khac
3',t.03.2017VND
4.308.327.5593.130.616.419
Mau si5 B og - DN/HN
31.'t2.2016VND
30.818.1804.181.750.754
7.438.943.978 4 .212 .568 .934
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.03.2017vNo
10.972.489 9287.193.519.977
444.918.1855.379.190.185
31.12.20',t6VND
11.059.114.8506.810.300.852
1 1 1.'109.2364.779.478.240
23.990.118.275 22.760.003.178
CONG TY CO PHAN DuOc HAU GIANG
11 THUEVAcAc KHoAN KHAC PHAITHU/PHAI NoP NHA Nuoc
C6c khoin phii thu
Miu sd B 09 - DN/HN
Thue GTGT hang b6n noi diaThue GTGT hang nhdp khiuI nue xuat, nnap Knau
Thue thu nhap doanh nghiep
r nue tnu nnap ca nnanC0ng
cac khoin phai tra
Thue GTGT hang ban noi dia
Thue thu nhap doanh nghigp
I nue Inu nnap ca nnanInue oa[, Inue su oung oal
Thue khacc9ns
s6 aauki'/nam
2.959.709.5779.120.020
696.183.652
5.831.969.421
703.4'10.88310.200.393.553
36 phii n6p_!o!S kyllrqm
10.624.866.30310.384.920.3263.062.790.243
1164 263.372\
1e? t3944,24.101.799.927
Giam khec trongki'/nam
56 da nop trongki/nim
1 0 .905 .457 .29611 .031 .321 .114
3 387 497.930
205.440.579
122.544.992
s6 cu6i kilnam
3.240.300.570655.520.808
1 .020.891.339
6.201.673.372
632.469.44825.652.261.911 1 1.750.855.537
10.177 734.622
9.890.547.894
3.331.632.768
2.324.268.804
562.541.152
26 .842 .082 .6135.590.404.882
82.101 .000
9.323.417.619
9.790.699.183
26.170.950.089222.361.234
82.1 01 .000
3.178.585.807
662.389.863
3 .957 .846 .2925.368.043,648
44.919.000
23.399.915.284 35.401.398.451 44.919.000 45.589.529.125 13 166 865 610
19
CONG TY cO PHAN Dl.roc HAU GIANG
12 TAI SAN CO DINH H[fU HiNH
Nguy6n giiTai ngay 01 thang 01 nem 2017Mua trong ky/nemChuy6n tu x6y dung co bdn dd dang
(thuyet minh 14)Thanh lyPhan loai sang cong cq dung cUXoa s6
Tai ngay 31 thdng 03 nem 2Q17
Hao mdn lOy k6Tai ngay 01 theng 01 nem 2017Khau hao trong ki'/ nemThanh lY
Phan loai sang c6ng cq dung cuX6a s6
Tai ngdy 31 thang 03 nam 2017
Giii tri cdn l9iTai ngay 01 thang 0'1 nem 2017
Tai ngiy 31 thang 03 nem 2017
Nhir c&a virv6t ki6n trric
VND
520.491.998.475
121.946.546
May m6c, thi6t bi
VND
584.082.620.408713.628.289
1 .326.917.145(6 362.125.492)
(548.900.000)
PhuongtiCn van tai
VND
176.090.376.226
63.283.560(580.939.374)
Thict bivin phdng
VND
75.957.738.078
306.405.989(1 e25.08s.672)(1 .904.914.233)
ni|Su s6 B 09 - DN/HN
1 .356.622.733.187713.628.289
1.878.553.240(8.868.150.538)(2.453.8't4.233)
T6ng cQngVND
(381,912.000) - (381.912.000)
520.613.945.021 57 L212.'t 40.350 175.190.808.412 72.494.144.162 1.347.511.037.945
126.281.350.4767.492.163.833
234.7 52.559.21911.117 .744.691(6.362.125.492)
(441 288.936)
98.531.254.0303 .47 9 .841 .994(369,449.477)
55.779.770.859'1.636.895.605
(1.925.085.672)(1 .849.1 10.087)
515.344.934.5E423.726.646.123(8.656.660.641)(2.290.399.023)
(381 912.000) - (381.912.000)
'1 33.773.514.309 239.066.889.482 101.259.734.547 53 .642 .47 0 .7 05 527.742.609.O43
394.210.647.999 349.330.061.189 77 .559.122.196 20.177.967 .219 841 .277 .798.603
386.840.430.712 340 .861 .7 46 .261 73.931.073.865 1 8.135.1 78.064 819.768.428.902
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
,I3 TAI sAN cO DINH VO H|NH
Mau s0 B 09 - DN/HN
Qrlyen su dr;ng Qgy6n srl dgngdat vO thdi han dat c6 thdi han
VNO VND
113.033.150,046 158.390.565.071Nguyen giaTai ngay 01 thang 01 nem 2017Chuy6n tu xay dung co ban dd
dang (thuyet minh 14)Thanh ly
Tai ngay 31 thang 03 ndm 2017
Hao mdn luy keTqi ngdy 01 thang 01 nam 2017Khau hao trong k!// nemThanh li
Tai ngay 31 thang 03 nam 2017
Gi6 tri cdn leiTai ngay 01 thang 01 ndm 2017
Tai ngay 31 theng 03 nem 2017
Phdn m6mvi tlnh
VN9
13.088.937 805
2.264.085.000
I ong cgngVND
284 .512 .652 .922
2.264.085.000
113.033.150.046 158.390.565.071'15.353.022.805 286.776.737.922
15.399.463.694825.838.485
7.148.509.517 22.547 973.211507 .016.711 1.332.855 196
16.225.302.179 7.655.526.228 23 .880 .828 ,447
'113.033.150.046 142.991.101.377 5.940.428.288 261.964.679.711
113.033.150.046 142.165.262.892 7.697.496.577 262.895.909.515 5$
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
)NG
Xudng sdn xuAt thuOc stli bqtXAy dung nha vdn phdng va cong trinh phu COng
ty TNHH [/TV Duqc pham DHGX6y dqng van phdng chi nhenh Gia LaiXay dung vdn phdng chi nhanh Thai NguyenMey moc thiet bi phong kham
Bi6n d6ng chi phi x6y dyng co ban dO dang trong ki'/nam
so du oau namMua s5mChuydn 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 hanChuy6n sang cong cq dung cu
Xoa s6
56 du cudi ky/ndm
24.331.246.974 16.652.207 601
NAm tai chinh ketthuc ngay
31 .12.20',16VND
15 72?.551 .0161 17 586 .401 .529
(109 839.029 974)(6.205.435.000)
(23 886 000)(496.913 970)
(s1,4qq=0!!L
31.03.2017VND
8.023.712.118
9.077.729.978
623.948.774
6.605.896. 104
31.',12.2016
VND
6.267.835.000
2.141.843.739
623.948 77411.818.182
7.606.761.906
Ki' tai chinh ketthfc ngay
31 .03.2017VND
16.652.207.60111 .821 .717 .613(1.878.553.240)(2.264.085.000)
24 331.286.974 16.652 207 .601
15 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.
CONG TY CO PHAN DI.PEC HAU GIANGNtiu si5 e 09 - DN/HN
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 trdnao que han chua thanh toan
Chi tiet cho tlng o6i tugng chi6m tu 10% trd len tren t6ng s6 phdi tri:
C6ng ty TNHH DugcphAm Truong TinC0ng ty TNHH MTV MegaLifesciences (VN)Nomura Trading Co.,LtdCac doitugng khAc
31.03.2017Gia tri Sii c6 khi
ning tri noVNO VND
37.536.615.315 37.536.615.315
25.768.7 17.696 25.768.717.69641.230.107.500 41.230.107.500
148.791.113.002 148.791.1',t3.002
Gi6 tr!
VND
56.484.958.549
26.633.640.63446.661.401 .500
'161 .923.470.008
31.12.201656 c6 khi
neng tra nqVND
56.484.958.549
26.633.640.63446.661.401.500
161.923.470.008253.326.553.513 253.326.553.513 291.703.470.691 291.703.470.691
,17 CHI PHi PHAI TRA NGAN HAN
Chi phi tiep thiva chem soc khach hangL5i vay phdi trdChi phi hoi thaoCac chi phiphdi tr6 kh6c
Cac khoan phi b6o hi6m va kinh phi cong doanCAc khoan phii trd, phdi nop khec
31 .03.2017VND
23.403.415.564556.887.501
1 .815.709.38024.860.87 5.920
31.12,2016VND
2.984.7 53.722589.134.749
12.058.22826.373.733.856
s0.636.888.365 29.959.680.555
18 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 KHAC31.03.2017
VND
1.602.807.4336.930.444.435
31-12.2016VND
988.977.5775.569.497.881
22
8.533.251_868 6.558.475.458
GONG TY cO PHAN DUEC HAU GIANG
20 VAY NGAN HAN
wtSu sti e 09 - DN/HN
Gi6 tri
VND
226.500.000.00031 .174.499.856
31.03.2017Si5 c6 khi
ning tri nqVND
226.500.000.00031.'174.499.856
Gi6 tr!
VNO
31 .12.20',1656 c6 khd
nang tr6 nqVND
Vay ngan hangVay cac doi tu0ng khac
323.700.000.000 323.700.000.00031.065.428.463 3'1.065.428.463
257.674.499.856 257.674.499.856 354.765.428.463 354.765.428.463
Bien dong vA vay ngin hqn trong k!\ndm nhu sau:
Tai ngay01.01.2017
VNO
323.700.000.000
31.065.428.463
Td ngVND
557.800.000.000
1.747 .565.946
GidmVNO
T?i ngAy31.03.2017
VNE
Vay ng6n hdng (-)Vay cac d6i tuqng kharc(*)
354.765.428.463 559.547.565.946 (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 thuongph0c lgi cia cac cong ty con hinh thdnh tu vi€c trich lap tu lgi nhuan chua phen ph6i theo quyet
Oinn ",1,
ttOi dOng QuSn tri cia C6ng ty. Quy nay duqc su drrng d6 chi tri ti6n thudng va phuc lqi
cho nhan vien cria Tap doan theo chinh s6ch khen thudng vA ph0c loi cia TAp dodn va thudng
cho Hdi d6ng Quan tri theo nghiquyOt dai hoi Cd dong thuong nien cria Cong ty
Bi6n dong cia quy khen thudng, ph0c loi trong ky/nem nhu sau:
(65s.000.000.000) 226.500.000.000
(1 .638.494.553) 31 1 74 499.856
QUY khen thudngphric lgi nhAn
vi6nVNO
29 .226 .348 .693
Quy phuc loi dahinh thinh
TSCOVND
31.082.436.238
(823 380.066)
Qui thwdng HQi
d6ng Quin tr!T6ng cOng
VNO
56 du dau ki'/ namKhAu hao tai san hinhthanh tu quY ph0c lqiS& dqng quV
5o du cuor Ky/ nam
7.069.439 369 67 378.224.300
(823.380.066)(26.749.610.990) I (1.801,',181.509) (28.5504q49L
30.259 056 1722 476 731.703
23
5.268.257.860 38 004 045 735
CONG TY CO PHAN DUOC HAU GIANG
22 DI.T PHONG PHAI TRA DAI HAN
Du phdng cho ceckhoan chi phi thudon, kh6i phgc vithoan tra mAt beng
VND
7.593.479.308518.172.561
8.111.651.869
Dg phdng trEcap th6i viCc
VNO
wtSu si5 e 09 - DN/HN
I ongVND
fai ngdy 0110112017Trich qui trong ki, namSrl dung dq phdng da trich lap
fa\ ngiy 3110312017
23 aUY PHAT TRIEN KHOA H9C VA CONG NGHF
Theo Thong lw s6 1212016fir LT-BKHCN-BTC ngay 28 thang 06 ndm 2016, c6c don vi dugc phep
Iap qu! phal triSn khoa hqc ve cong nghO d6 srl dung cho cac ho?t dQng nghien c0u va phat tri6n.
Dr,r phbng dugc tinh la chi phi. Quy duqc s& dqng khi c6c hoat dOng nghi6n cuu va phat tri6n duocthLrc hien ve ti6n duoc trd.
Bien dong cria qu! phat tri6n khoa hqc va cong nghe fiong ky/ nem nhu sau:
Qu! phrit tri6nkhoa hgc
c6ng nghCVND
Quy ph6t tri6nkhoa h9c cong
nghC da hinhthanh TSco
VND
rong cong
VNO
50 0U oau Kyl nam56 trich trong kY/nemKhA..r hao t,ri sdn hinh thanh tu quyphat tri6n khoa hoc c6ng nghQ
St} dung qu!uo 0u cuor Ky/ nam
(5.446 864 017) 29.668.170 841 24.221.306.8247.000.000.000 - 7.000.000.000
- (1.290.024 668) (1.290 024 608)(1.552.248.?00) - (1.552.248.200)
887.783 28.378.146.173 28.379.033.956
25.785.628.s001.070.806.508
33.379.107.8081.588.979.069
873.375.082 873.375.08?34.094.7 11 .795
24
coNG TY cO PHAN Duqc HAU ctANG
24 V6N cHU SOHUU
Thay tl6i trong vi5n chri sO htru
Viin g6p ciracht sd htru
VND
871.643.300.000
Th{ng du vi5nc6 phin
vNo
6.778.948.000
C6 phiriu qu!vNo
('16.121 .030.000)16.'121.030.000
Qui tliu tuvir phit trion
vNo
1 .039.479.185.578
181.082.523.189
Lqi nhu{nsau thu6 chrra
pnan pnotvNo
605.91 1.345.691
710.101.428.166(304.296.825.000)(181,082.s23.189)
(61.607.669.990).930.858.929
M5u s6 B 09 - DN/HN
Ti5ng cQngVNO
2.500 912.801 .26922 899 978.000
710.101.428.166(304.296.825.000)
(61.607.669.990).930.858.929
Tai ngAy 1 theng 1 nem 2016C6 phi6u qu! t6i ph6t hanhLdi nhuen trong n5mc6 tucPhan b6 cho cac quyTrich quy khen thudng va phuc loTrlch quy thuang Hdi tldng Qudn rrr
Tai ngay 31 thang 12 ndm 2016
Loi nhuan trong ki,/ namc6 tocPhan b6 cho cec quyTrich quy khen thudng, ph(c loiTrlch qu! thudng Hdi ddng quin tri
Tai ngay 31 th6ng 03 nem 20'17
871. 6.778.948.000 't.220.561.708.767 761.094.896.749 2.860.078.853.516
173.088.699.514 173.088.699.5.t4
871.643.300.000 6.778.948.000 1.220.561.708.767 934.183.596.263 3.033.167.553.030
zo
,:>-
CONG TY CO PHAN DLTqC HAU GIANG
voN cHo so HOU (ti6p theo)
V6n didu le
V6n c6 phAn duqc duyet
de phat hanh
uo pnreu quy
uo pnreu pno Inong oang
lLru hanh
56 du dAu kY/ndmC6 phiCu qu! phat hanh laitrong ky/nem
So du cu0i kjt/ ndm
31.03.2017
Sli c6 phieu VND
87.164.330 871.643.300.000
Miu s6 B 09 - DN/HN
31,12.2016
SO c6 phiiiu VND
87.164.330 871.643.300.000
C6 phi6u phd thong c6 menh gie ld 10.000 cl6ng. wt6l c6 phieu ph6 thOng tuong ung voi mot phieu
bi6u quyet tai cAc cuoc hop c6 dong cria C6ng ty. C6c c6 dong duqc nhan c6 tuc me Cong ty c6ng
b6 va tung thoi di6m. Tat cd c6 phi6u phd th6ng dAu co thu tqr uu ti6n nhu nhau d6i voi tai san con
lai cia C6ng ty, Cac quy6n lEi cia cac cd phidu di dugc Cong ty mua lai d6u bi tam ngung cho tdikhi ch0ng duqc phat henh lai.
Bi6n dQng v6n c6 ph6n trong ky/nem:
87164.330 871.643.300,000 87.164.330 871.643.300.000
Klr tii chinh k6t th[c ngiy Nem tai chinh kCt thfc ngay3'l.03.2017
36 c6 phiilu31.12.2016
VND 56 c6 phiiiu VNg
87.164.330 871.643.300.000 86.941.950 855.522.270.000
222.380 16 121.030.000
87.164.330 871 643 300 000 87.164.330 871.643.300.000
2s LOr icH c0 DoNG KHONG KIEM SOAT
56 du dAu ki,/ namv6n gop c6 d6ng thi6u s6Loi nhuan thuAn phan b6 cho c6 dong thi6u
s0 trong ki'/ndmTr'ch quy khen thudrg ve phic loiTrich quY thuong Hoi dong quan trluo IU,c oa cnta
S0 du, cuoi ky/ndm
K!' titi chinhktit th0c ngiy
31 .03.2017VND
34.160.248.863
785.563.389
Nim tii chinhk6t thfc ngay
31.12.2016VNO
20.323.225.97 1
13.204.120.020
2.996.068.421(597 631 764)(540 533 785)
(1.225.000.000)
26
34.945.812.252 34.160.248.863
CONG TY cO PHAN D[,POc HAU GIANG
MAu sO e 09 - ON/HN
26 CAc KHoAN MUc NGoAI BANG cAN oOI KE ToAN
Ngo?i te cec lo?i
Khoin muc ti6n vd cdc khodn tuong duong ti6n di bao g6m s6 ving vd ngoai te nhu sau
31.03.2017
VND
522.9587 .387
20
31.',tz.2016
VNO
651.21446.884
20
D0 la IMy (USD)Euro (EUR)Pataca Macau (MOP)
27 DOANH THU BAN HANG VA CUNG CAP DIGH VU
T6ng doanh thu ban harng va
cung cep dlch vu
Doanh thu bAn thanh pham
Doanh thu b6n halng hda
Doanh thu dich vu
Cac khoan giam trar
chi6t khSu thuong mai
Hang ben bi tre lai
Doanh thu thuin
Trong at6:
Doanh thu ben thanh pham
Doanh thu ban hang h6a
Doanh thu dich vu
Ky 3 th6ng ket thUc ngay
31.03.2017
VNO
7 40 .542 .203 .494
206.493.889.614
8.906.397.920
Ki'3 thang ket th[c ngay
31.03.2016
VND
723.241.450.195
1 52 .37 1 .025 .924
2.376.667.497
955.942.491.028 877.989. 143.616
71 .415.626.083
2.159.458.514
58 .520 .7 17 .7 03
4.055.659.549
73 575.084 597 62.576.377.252
882.367.406.431 815.412.766.364
28 GtA VON HANG BAN vA DIGH VU CUNG CAP
Gi6 v6n thdnh phdm
Gia v6n hang hda
Lita von otcn vu
Df.f phong giam gia heng t6n kho
671.661 696 036
201.799.312.475
8.906.397.920
Ki 3 theng k€t thic ngiy31.03.20r 7
VNO
294.595.856.532
190.273.47 4.9821 794.379 935
666.539.426.923
146.496.671.944
2.376 667 .497
K!'3 thdng kot th[c ngay
31 .03.2016
VND
304.731.865.588
140.535.089.996
1.855.941 .908
(1 1.367.375)
486.663.711.449
27
447.111.530.117
CONG TY CO PHAN DLPOC HAU GIANG
29 DOANHTHUHOATDQNGTAICHINH
Lat Iten gLfl
Inu nnap tu co tucLar cnenn recn ty gra nor ooal
KY 3 thang kCt thUc ngiy31.03.2017
VND
15.834.698.671
27.985.2001 .315.039.089
wtSu s6 e os - DN/HN
Klr 3 thing k6t th0c ngdy
31.03.2016
VND
11.521.541.640136.465 200
918.172.24517 .177.722.960 12.576.179.085
30 CHI PHiTAI CHINH
Chi phi lai vay
L6 chcnh lech ti gia h6i ctoei
Chi6t kheu thanh toan
Chi phi tai chinh khec
Ky 3 theng k6t th0c ngiy31.03.2017
VND
4.659.359.294
1.484.775.399
14.228.962.718
43.724.899
KY 3 thang k6t thtc ngdy
31.03.2016
VNO
2.619.858.691
927.986.081
13.906.153.607
43.991.681
20.416.822.310
cHI PHi BAN HANG vA cHI PHi QUAN LV DoANH NGHIEP
Chi phi biin hing
17.497,990.060
Chi phi nhan viCn
Chi phi nguyen lieu, vat lieu
Chi phi dqng cu dd dnng
Chi phi kh6u hao tai sen c6 dinh
Chi phi qudng c6o
Chi ph' h6i thao gioi thi€u srin ph6m
Chi phi van chuyen
Chi phi khdc
Ky 3 th6ng k6t thtc ngay
31.03.2017
VNO
66.373.246.192
5.161 .658.494
1.482.798.935
4.910.806 02031.655.790. '183
3.825 998.3653.1 53.668.546
26.129.907.530
Ky 3 th6ng ket th{c ngay
31.03.2016
VND
54.191.832.157
2.596.076.506
999.082.967
3.593.338.677
49.395.547.980
1 .231.228.4324.180.877.407
12.108.505.9891 42 .693 .87 4 .265 128.296.550. 1 15
28
CONG TY cO PHAN Duoc HAU GIANG
31 CHt pHi BAN HANG VA CHI pHi OUAN Lv DOANH NGHtEp (tiiip theo) uiu sti g 09 - DN/HN
Chi phi quin ly doanh nghi6p
Chi phi nhan viCn
Chi phi nguyCn lieu, vat liguChi phi dqng cu dd dirngChi phi khAu hao tai san c6 atinh
I nue, pnr va te pnl
Chi phi du phdng phai thu khd ddiChi phi du phdng cho c6c khoanchi phi thu dqn, khoi phqc ve hoantr6 mit bingChi phi dich vU mua ngoaiChi phi Quy phet tri6n khoa hqccong nghe
Chi phi b6ng tiCn kh6c
Ky 3 th6ng ki5t thtc ngay
31.03.2017
VND58 647.044.909
715.522 393644.075.003
2.370.491.188206.214.923846.162.537
518.172.5613.016.058.019
7.000.000.0004 898.840.832
Kj'3 theng kCt thic ngey
3'1.03.20r 6
VND56 381.013.077
147.622.132876.295.51 0
3.194.652.584161.781.053912.881.272
425.498.9823.665.582 266
8.635.701.968
"o9
DUS
78.862.582.365 74.401.028.844
32 THU NHAP KHAC
Thu nhap tU thanh li tai sen c6 dinhva tdi sen ddi han khilcThu tu hoa h6ng bdn hdng
Thu nhap kh6c
33 CHI PHi KHAC
Chi phi kh6u hao, phan b6 chua divao hoat dongChi phi khac
Chr phi nguyen vat lieu
Chi phi nhan cong
Chi phi kh6u haoChi phi dich vq mua ngoaiChi phi khac
Ky 3 thang ket thfc ngay
31.03.2017
VNO
429.828.284
1.365.957.983
Ki'3 thang ket thrlc ngdy
31.03.2016
VND
2.027.359.8317 .024.089.6543.126.559.994
1.795.786.267 12.178.009.479
Ki' 3 thSng ki:t thic ngay
31 .03.2017
VND
157.445.76853.828.808
Ki,3 thang k€t thic ngay
3'l .03.2016
VNO
1.33'1 803 464734.060.137
211 .27 4.57 6 2.065.863.601
cHI PHi SAN XUAT KINH DoANH THEo YEU.TOKi'3 thang kCt thfc ngiry
31.03.2017
VND396.653.073.887184.651.257.87222 862 477 .13236 397 598 77059.909 695 374
KY 3 thang ket thfc ngdy
31.03.2016
VND383.691.781 .359
175.646.257.82521.774.531.98284.095.365 80919.653.492.820
700.474.103.035
29
684.861.429.795
CONG TY cO PHAN Dugc HAU GIANG
35 CHI PHi THUETHU NHAP DOANH NGHIEP
Loi nhuan k6 toen truoc thuCInue lnn o rnue suar pno rnong
20Yo
uteu cntnn:C5c khodn kh6ng dugc khAu truThu nhap khOng chiu thu6
UU dAI INUE
Chenh lech tam thdi cia c6c khoandfr phong
Anh huong chenh lech do hop nh6tChi phi thue thu nhep doanh nghiep
Ky 3 thAng kitt thfc ngay
31.03.20'17
VNO172.492.650.693
34.498.530.139
291 ,107 .363(5.5e7.040)
(35.402.549.23e)
(124.586.082)
(638.517.351)
MAu si' e 09 - DN/HN
KY 3 thang ket thUc ngay
31.03.2016
VND170.793.992.191
34.158.798.438
132 380 012(27.296.048)
('16. s63.466.887)
952,066.298(1.381.612.210) 18.652.481.813
Ghi nhqn vio b6o c6o kiit qua hoatd6ng kinh doanh
Thu6 thu nhap doanh nghiep - hi6n hanhThuA thu nhep doanh nghiep - hoan lai
Chi phithud thu nhap doanh nghiep
K!, 3 thing k6t thuc ngay
31.03.2017
VN9
398.277 780(1.779.88e.990)
Ky 3 theng kCt thric ngay
31 .03.2016
VNO
19 803 660 090(1 151 178 277\
ThuC suat ap dung
Theo Thong tv 78120141TI-BfC, tr.r ngay 1 th6ng 1 nem 2014 thud suit thue thu nhap doanh nghieppho thong la22%ve ke tu ngay 1 thang 1 ndm 2016 giiim xu6ng cdn 20o/o.
C1ng ty
Theo Quyet dinh s6 3044/QO-UBND cl]a Uy ban Nhan dan Thanh ph6 CAn Tho, COng ty chiu thue thunhap doanh nghiep theo muc thu6 suAt Z0% tinh ti? nem 2005 den nitm 2014. euvet dinh so3044/QO.-UBND cho ph6p C6ng ty duoc mi6n thu6 thu nhap tir nim 2005 d6n ndm 20b6 va gidm50% thua thu nhap ti nem 2007 d1n nim 2011 .
CAc c1ng ty con
Ngoai tru Cong ty TNHH l\4TV In bao bi DHG 1, Cong ty TNHH MTV DL?oc phim DHG, cec cong tykhdc trong tep. doarn c6 nghia vu nop cho Nhd nuoc thue rNDN mr?c thue suat ph6 thong tren tginhuan tinh thue.
COng ty TNHH MTV ln Bao bi DHG 1 ("ln Bao bi DHG 1")
Theo GiSy ph6p dau tu, In Bao bi DHG 1 cd nghta vu n6p cho Nhd nuoc thuti TNDN banq 10% trenloi nhuiin tinh thue tr? ndm 2014 d6n ndm 2028. cec di6u khoin trong Gi5y ph6p dEru tu crli In Bao uDHG 1 cho ph6p Cong ty duoc mi6n thu6 thu nhap ti? ndm 2014 d6n ZO|T va gjam 50% thue thunhap tir nem 2018 d6n ndn 2026.
1.381.612.210 18.652.481.813
30
coNGTY c0 PHAN Duoc HAU ctANG
Miu s6 B 09 - DN/HNCOng ty TNHH MTV Duoc phAm DHG ("Duoc phdm DHG")
Theo Giay chung nhandau tu s6 642041000005 cria Ban qudn ty c6c khu cong nghiep tinh Hauciang, cong ty drloc hudng muc thu6 suat tnu6 thu nh6p doanh ngiriep toz trong 15 iam k6 tir nembat-d6u-di vao hoat dong. c6ng ty duoc mi6n thu6 thu nhap doanh nghiep 4 nim vd gidm 50% s6th.ue phei nop trong I nam tiep theo kd ttr khi c6 thu nhap chru tnue. cong ty de deng ky ihoi dj6m b6ttlAu tinh mi6n thu6. gidm thue tu kV tinh thue nem 20'15.
TAt cd cAc mien gJAm thu6lren kh6ng ap dung vdi c6c khodn thu nhAp khdrc. Cac khoAn thu nhdp khacnay chiJ muc thue su6t ph6 thong.
36 LAI cO BAN TREN cO PHIEU
LAi co ban tren c6 phi6u ctugc tinh bang hi€u crla s6 loi nhudn thuAn phan bd cho c5c c6 dOng vd sotrich quy khen thudng, ph0c lc/i chra cho s0 lu,ong binh quan gia quydn cr.la s6 eO phieu ph6 thong tlangluu hanh trong k!,, khong bao g6m cdc co phidu ph6 thong duoc Tap doan mua tai va gi0 lam c6 phi6uq uy.
Lcri nhuan thu6n phAn b6cho cdc c6 dong (tr6ng)56 trich quy khen thudng,
ph|jc loi du kien (.)
Binh quan gia quydn s6 c6phiCu ph6 thong dangluu hanh
Lai co ban tren m6i c6phiCu tinh tren binh quangia quyen cria s6 phi5upn6 tnong dang luu hanh(0ong)
Trong vdng 1 nAmTuld6n5namTren 5 nem
K| 3 th6ng k6t thic ngay
31.03.20't7
VNO
173.088 699.5'14
(17.308.869.951)
Ky 3 thang k6t thic ngay
31.03.20'16
VNO
151.497.420.791
(15.149 7 42.079)
,aao
. r l'.Y
G
)H
AU
155 779.829.563 136 347 .678.712
37
a)
(-) 56 trich qu! khen thudng, phric lgi du ki6n cho nAm 2017 duoc tinh duasau thue ndm 2016 cho quy khen thudng, phuc lqi Ia 10%.
Tap dodn khdng c6 c6 phi6u ti6m n6ng c6 t6c dQng suy giim l6i tr6n c6 phi6r-r
CAM KCT
Cam kiit thu6 hoet afong
Cac hop d6ng thue hoat dong khOng hiy ngang, Tap doan phai tra mLrc t6i thi6u trong tuong lai nhu
Thu6 alat
87.1 64.330
1.787
31.03.2017
VND
5 .422 .028 .37 I71.688.113.512
119.873.549.425
86.941.950
1.568
vao ti le phan b6 loi nhuan
31.12.2016
VND
5.481.993.35821 .927 .973.432
122 .558 .946 .522
146.983.691 .31 5
JI
'149.968.913.312
J/
b)
CONG TY cO PHAN Duoc HAU GIANG
Miu s6 B 09 - DN/HNcAM KET (ti6p theo)
cam kiit v6n
Cec cam k6t vd chi tieu t?o lap tai sdn c6 dinh tai ngay lap bdng can d6i k6 to6n nhu saul
De duoc duyet nhung chua ki hop d6ngDa dlrgc duyet va da k! hqp dong nhung chua thqch i0n
Mua hang hoa ve dich vltC6ng ty li6n kiltC6ng ty C6 phAn Tdo Vinh Hdo
Cdc khodn chi cho cec nhan sw qudn l:i chir ch6tLuong va cac thu nhap khec
PhAn b6 cac quy tu Lol nhuanChuy6n tu xey dlrng co ban dd dang sang tiri sdnc0 dinh hou hinhChuy6n tu xay dung co bdn dd dang sang tai sancd dinh vo hlnhChu6r tu xay dung co bdn do dang sang cong cu,dung cq
401.750000 266.700.000
5.686.229.417 4.117 .553.7 48
31.03.2017
VND16.483.458.335
27.139.144.060
31.12.2016
VND
25 292 389.735
31 .867.348.447
43.622.602.395 57.159.738.182
38 GIAO DICH VOI CAC BCN LIEN AUAN
C6 dong lon nh6t cia Cdng ty li T6ng C6ng ty Diu tu v6n Nhd nLroc ("SCtC"), sd h0u 43.31% vdn c6phAn cria COng ty, SC|C afuoc ki6m soat bdi Chinh phri nuoc CHXHCN Vi€t Nam.
Trong nem, c6c nghiep vq sau day duoc thuc hlen voi cac ben lien quan:
Ki' tai chinh ket thfc ngay3',t .03.2017
VND31.03.2016
vNo
THONG TIN 86 SUNG cHo cAc KHoAN MUc TRiNH BAY TRoNG BAo cAo LUUcHUYeN TrEN TE ("BCLCrr")
Cec giao dich kh6ng bing ti€n inh huong cfdn BCLCTT
31.03.2016VNOVND
1.878.553.240
2.264.085.000
1 .1 56.439.386
4.405.435.000
1 395 000
CONG TY CO PHAN DI.POC HAU GIANG
wtiu s6 g 09 - DN/HN
39 THONG TIN BO SUNG cHo cAc KHoAN MUc TRiNH eAy TnoNc eAo cAo LUUcHUYEN TrEN TF (',BcLcrT') (tii5p theo)
U. S6 tiiin di vay thuc thu trong ki'/ nim
Vay theo kha uoc thong thuong
Si5 tian da thuc tri g6c vay trong k!'/ nim
Vay theo kh6 udc thOng thuong
Klr tiri chinh ket thfc ngey31.03.2017 31.03.2016
VNO VNO
559.547.565.946 105.51'1 819 889
Ki' tei chinh kCt th[c ngay31.03.20',t7 3't.03.2016
VNO VND
656.638.494 553 '19'1 .509.064.194
sO LrEu so SANH
Mot s6 s6 li€u cria klr bao ceo truoc dr?Ec phan loai lai dA phir hgp voi viec so sanh vor s6 iieucia ki' ndy, cq the nhu sau:
56 ligu dd b6o c5o 36 sau phan lo?i lai
Thu nhap khecChi phikhdc
VND13.058.282.3752.946.136.497
VND12.178.009.4792.065.863.60'l
Thay d6i th uanVND
(880 272.896)(880 272.896)
ki tai chinh ketViCc phan loai lai kh6ng dnh hudng den lEi nhuan
thuc ngay 31 th6ng 03 nem 2017. /
-rL* -TrAn Nggc Hi6nNguoi lOp bi6u Pho T
Ngay 15 ng 04 n5m 2017
oot!6so
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