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Ban Tiing Giem d6c

Ban kiam soat

Ong Hoang Nguyen HacOnq Le Oinh Bilu TriBd Pham ThiViCt NgaOng Doan Dinh Duy KhuonqBa Oang Pham Manh LoanOng Tran Chi LiemOng ShuheiTabata

Ba Pham Thi Viet NgaOng Le Chanh OaoOng Oodn Dinh Duy KhuongBa Nguyan Ngqc Digp

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Nguoi dei diCntheo phap luat

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Ban T6ng Gi6m doc chiu trach nhiem lep c6c b6o c5o tai chinh hop nh6t g'Oa n'On dd c'ia Cdng ty C6phan Dugc Hau Giang ("COng ty") ve cec cong ty con (gqi chung 16 "Tap doan") lh6 hign trung thlrc vehqp li tinh hinh tai chinh hop nhat cia Tap doan hi ngay 30 theng 6 nam 2015 va kCt que ho?t dongkinh doanh vd luu chuyen tidn tenqp nhet crla ky s6u thang, k6l thuc vao ngay nar trCn. Trong viec soanlap cec bdo cdo tai chinh hqp nhat gi&a nien d0 ney, Ban Tong Gram ddc dLpgc yCu cau phai:

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VND

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VNO

2.386.250.376.004

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GONG IY cO PHAN DLTEC HAU GIANG

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TAI sAN

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vNo

835.798.822.66r

773.784.049.O15181.948 360.331

17 788 627 03125 722.764 47641.213.020 80883.623.476.08822.O27.396.74618.956 268.820

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31 Thu nhap khec32 Chi phi khec40 Lqi nhuAn khec

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Ki 6 thang k6t thic ngay30.6.2015 30.6.20r4

1.639.635.234.695 1.714.727.183.612

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337.877.757.610

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Ki 6 thing ketthfc ngay30.6.2015

vNo30.6.2014

VNO

01

02030405a708

9

3227lb)

29

3

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3 t5.223.677.O71 337.477.757.610

47.552729a44 36.129.066866318 243532 3.855.527 899(370.629.431) 122.980749

(12 856.492.973) 111025.171 457)3856.327.259 2.418.781.165

353.723.855.305 353.378,942.832327 230.506.110 108.081 550.66561.098.M5 096 (11.236 504.611)

(16 744.4OO.744) (125 239.364.564\4.827.239.U4) /.78.447.945.724)(4.029 269 490) (2.085 938.268)

(125.473.007350) (81.698552.480)

123.252.626.Asq (47869.983.493)167.686.453.233 124.482.204.354

(86 935 078.989) 1172 794 982.159)

10112.1S0.910 72.090 910(49 848.333.333)

- 38.000 000 00014.961.686.964 17.660074.242

(111.709.534.448) 1117.062.817.0071

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596.955.754.030 5'l3.286.840.567

Le Ch6nh DaoPh6 T6ng Giam d6c

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Cac thuyat minh lJ trang 8 d6n trang 38 la mot phan cau lhanh c€c bao clo tai chinh hqp nhat gi0a niCn da nay.

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CONG TY CO PHAN DUgC HAU GIANG

THUYET MINH BAo cAo TAI cHiNH HoP NHAT GIuA NIEN ooCHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2015

Mau s6 B 09a - DN/HN

Quyen so hiru vibiau quy6t

DAc oreM HoAT DoNG cuA coNG TY

Ngay 2 thiing I n6m 2004, C6ng ty C6 phAn Duqc Hau Giang chinh thuc dl vao hoat dong thgoOuyet drnh s6 2405/QD-CT UB ngay 05i 8/200a cua UBND Thinn ph6 Can Tho ve vrec chuy6"d6r Xi nghrep Lren hqp Duoc Hbu Giang Thdnh ph6 Can Tho thenh c6ng ty cd phen hoat d6nglar nuoc CHXHCN Vrgl Nam theo O'dy ph€p krnh doanh s6 57030001 11 ngay 15 lhdng 9 nem2004 do So Ke hoach va Dau tu Thdnh ph6 Can fho cdp vor v6n dreu le ban ddu la80 000 000 000 dong

C6ng ty le mot c6ng ty cd phan ni6m ya kCn sd giao dlch chLrng kho6n Thenh ph6 Hd Chi Minh

Trong ndm 2014, C6ng ry tdng v6n c6 phan lCn 871.643.300.000 ddng bang c6ch phat hanh c6phieu thudng cho cac c6 d6ng hien hr:ru theo ti le 3:1. C6ng ty da dieu chinh Giay chung nhanddng kli doanh nghiep s6 1800156801 ngey 6 thang 5 nam 2015.

Hoal dong chinh cua C6ng ty va cdc cdng ty con ld s5n ruit va kinh doanh dLroc phim. va cungcap dich vu du lich

Chu ki san xuat kinh doanh th6ng thudng cia Cdng ty v?r c6c cdng ty con la trong vdng 12 lheng.

Tai ngay 30 th6ng 06 nem 2015, Tap doirn c6 2 941 nhan vien (tAi ngay 31 thang 12 nem 2014:2.964 nhan viCn).

c6c beo c6o tdi chinh hop nh6t cia Tap doan cho ky 6 th6ng k6t th0c ngdy 30 thiing 6 ndm2015 bao g6m beo cao tdichinh cia C6ng ty va.cac c6ng ty con (gQichung ld Tap doan")vaquyCn lqi cia Tap dodn trong cec c6ng ty liCn ket dugc ligt kC duoi dayr

Ten

C6ng ty con:c6ng ly TNHH IVTVDT Phama

Ho?i dong chinh

Kinh doanh duqc phAm, vattu', lBng thi6t bi dung cq yt6, thqc pham chr'c ndng veduqc mi phAm

Kinh doanh dich vu l|i hanhnoidla

Kinh doanh duqc phem, valt(} l|ang thiot bi dung cu yte. lh\-rc pham chIc ndng vdduqc mi ph6m

Nu6i r6ng, ch6 bi6n. sanxuel. kinh doanh duqc lieu:san xual, kinh doanh h6aduqc; san xuat kinh doanhlhuc phem ch0c nSng

Kinh doanh doqc pham, vattu lrang thiCt bi, dvng cv ytC, lhuc pham chn'c ning vaduqc mi pham

Kinh doanh duqc pham, vAlu, trang fii6t bi, dung cu yt0, thuc pham choc neng vaduqc mY pham

Giay phdp Kinh doanh

SO 5104000057 do 56 Kehoach va Dau tu tinh.DongInap cap nqay lu rnanq dnam 2008

s6 57o4mol34 do so K6noacn va uau ru rnannpno uan Ino c€p nqay26lhiiLng 12 nam 2007

56 5604000048 do Sd KCho?ch va Dau tu tinh KiCn

Giang cap ngey l6lh6ng5 nam 2008

s6 1800723433 do so Kaho?ch va Dau lu thenhph6 Can Tho c6p ngAy 25th6ng 8 nam 2008

Sd 6104000035 do 56 Kehoach va Dau tu'tinh ca[4au cep ngay I thang 4nam 2008

56 6403000044 do Sd Kehoach va Oau l(flinh Hauurang cap nqay zu rnang7 nArt 2OO7

2015 2014

C6ng ty TNHH MTVDu lich DHG

C6ng ty TNHH IIITVDuoc pham HT

COng Iy TNHH MTVDuoc lieu DHG (')

1000/, 100%

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100%

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I oAc DreM HoAT ooNG coA coNG TY (ri6p theo)

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TAn

C0n9 ty TNHH MryA&G Pharma

Ho?t ilong chinh

Kinh doanh duqc ph6m, vattu, ir3ng lhiCt bi, dung cv yt6, lhvc pham chuc ndng vaduqc mY ph6m

Kinh doanh duqc phAm vatiu, trang thiCt b!, dvng cu y16, lhqc pham chtc nenq vaduqc mY phAm

Kinh doanh duEc ph6m, vAttu, trang thi6t bi, dvng cv y16, thvcpham ch[,c neng va

Kinh doanh duqc pham, vatlo, lrang lhi6t bi, dvng cu yt6, hqc phem droc nang vadLrqc mi pham

Kinh doanh duqc phem, vattu lmng thiCt bi dqng c\r yte, thlrcpham chic nang va

Sen xual va kinh doanhduqc pham, val tu,lranglhiEt bi dung cq y lhC. thvcpham chuc ning va duqcmi pham

Kinh doanh duqc ph6m. vAtlu. trang thia bi, dung cu y16, lhLrc pham chir nSng vadoqc mY pham

Kinh doanh duqc ph:m, vatiu, trang thr& bi, dvng cu y16 thuc pham choc n5ng vaduqc mi Pham

Kinh doanh duqc pham, vatlu, trang thi6t bi, dvng cu yte, thvc pham ch0c nang vaduqc m9 pham

San xuat giay nhan, bianhan, bao bitu giay ve biaiS6n xuit kinh doanh bao binhu. a, nh6m, gi6yr In xuil

Sdn xuAt ve kinh doanh TaoSpLrulina

Giay ph6p Kinh doanh

561601171629doSdKohoqch va Oau tu tinh AnGiang c6p ngAy 17 th6ng6 ndm 2009

56 5904000064 do So KCho?ch va Oeu lu tinh SocTrtng cap ngey 11 thdng 4nim 2008

56 1801113085 do Sd KChoach va Dau lu thenhpno uan Ino cap nqay z5theng 2 n:m 2009

56 1200975943 do Sd KahoAch va Oeu tu linh llCnbrang cap ngay 15 rnang znam 2009

56 1900455594 cap doSo KC hoach va Dau tunnn Eac ueu cap nqay zYth6ng 3 n:m 2011

s6 642041000005 do BanOuan li Xhu Cong nghiepHau Giang c6p ngay 16th6ng 8 nam 2010

s6 1300917335 do sd K6hoach ve Dau tu tinh BenTre cap ngay 5lh6ng 10ne.r' 2012

56 2100510569 do Sd Keho?ch ve Deu tu linh TraVinh cap ngey 19 thang10 nam 2012

s6 150097t019 do sd K6hoach va O6u tulinh \rmhLong c€p ngay 19 th6ng'12 n{m 2012

s6 642041ooooo7 do BanQuen li Khu Cong nghiCpHau Giang c"p ngay 28th6ng 9 n5n 2012

s6 4803000150 do sd K6hoach va Dau tu tinhBinh Thuan c6p ngey 4thang 2 nam 2008

2011

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c6ng ry TNHH [rlTVTOT Phama

C6ng ty TNHH MTVTG Pharma

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C6no tv TNHH MryDuq; ;him B&r

C6ng ty TNHH IIITV

Cong iy TNHH MTV

C6ng ty TNHH Mryln Bao bi DHG 1

C6ng ty lien k6t:Cong iy C6 phanTao Mnh Hao

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(') Ngay 30 theng oG ndm 2015, HOi ddng Ouan td cia COng ty da ra quy6t innh giai thd c6ng tyTNHH MTV Duqc lieu _DH_G. Tar ngay ph6t hanh cdc b6o c6o tai chinh hqp nhat gi0a nien d0niv cec hu tuc qrer the van dang dluoc ti6n henh

CONG TY CO PHAN DUqC HAU GIANG

2 cAc cHiNH sAcH K€ToAN cHO YEU

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Mau s6 B oga - DN/HN

2.1 Co so cia viec so?n lap cec bao cao Gi chinh hqp nhat giti,a niCn d0

Cec b6o ceo tai chinh hgp nh6t gi0a nien dO de duEc soan lap theo cec Chuen muc K6 toanViCl Nam, ChC d0 Ke toen Doanh nghiep Viel Nam va c6c quy dinh phdp li c6 liCn quan denviec lap ve trinh bay b6o cao iai chinh t?i nuOc CHXHCN ViCt Nam. C6c b5o c6o tea chinh hopnhit gi0a nrCn dd duoc soan lap theo nguyCn tac gia g6c.

c6c b6o cao Gi chinh hdo nh6t oioa nien d6 kem theo kh6no nham veo vrec trinh bav tinh hinh talchinh, ket qu, kinh doanli vd luichuyen tiAir le theo clc ngiyen tAc va thJc hanh kdtoan thLrdngduEc chep nhan o cac nuoc va c6c thC chC khac ngoai nul"c CHIHCN Viet Nam. C6c nguycn tdcve thuc hanh iC ban sl! dung tai nu-6c CHXHCN Vic. t Nam co tha kh6c voicac nguycn t5c-va thlrchanh k6 to5n tar ciic nuoc vd c6c lhC che kh6c.

Cac thay itdi quan trgng trong chinh sach k6 toSn 6p agng

Noav 22 theno 12 nam 2014. Bo Tar chinh d5 ban hanh Th6no tLr s6 2oo/2o14rrT-BTC {'Th6nqtu"20o ) - Hudng d5n Chii d6 k6 todn Doanh nghrep thay th6 buyet d'nh so 15i2006/OO-BTC -ngay 20 thdng 3 ndm 2006 va Th0n9 lu so 221412009/TT-BTC ngey 31 thang 1 2 nam 2009.Th6ng tu 200 ep dung cho ndm tai chinh bdt d5u ngey 1 th6ng 1 nam 2015.

cnng ngey 22 ih6ng Q nem-2A14, BO Tei chinh ban henh Th6ng tLr s6 202l2o14iTT-BTCfTh6nq tu 202 I - HLrdng dan phuong phap lap vd kinh bey b5o c5o tdrchinh hqp nhel. Th6ngiu 2o2jhay thc;ho c5c tr-uong o6n trdoc ttby iiong phan xlilThdng tu s6 16'l /2007/Tt-B tc -ngdy 31 thdng 12 nem 2007 cia 86 Tai chinh..Th6ng tLf 202 cing c6 hieu lw tu ngay 15 th6ng2 n5m 2015 ve ap dung cho ki' kC toan nam bdt dau tu hoac sau ngey I thang 1 nem 2015.

Sau d:y lA mot s6 cec thay ddr danq kg d6n chinh s6ch ke toan crla Tap doan dLrqc trlnh bay dihuvdt minh cec chrnh sach kd toan chi veL

. co so hop nh6t - L6i hoic 16 phet sinh tu viCc mua hoac thanh ly mot pher:r khoan dau tume kh6nq lem mat di hoic c6 tluqc quycn ki6m soat dqoc ghi nhan fiuctiepvdo lqi nhuanme khono lam m6t dr hobc c6 tluoc ouvdn kEm soat duoc qhr n6an huc trap vao |qi nhtgiir lar troig v6n chu so hl} u Lqr ich;6d6ngkh6ng kr6m soSl duoc phan loai lai lamotoru lar tronq von chu so nLru Lor rcn co oon6nAn crla v-on chi so hJu - Thuv6t minh 2.4bAc nghiCp vu ph6t.sinh bdng n-go?ite va denh gia lai tai san ve no phaitra bang ticn te c6aoc naoai td - Thuvet minh 2 6iren v; c6c khodn'tuonq duona tAn - Thuy6t minh 2 7ii6n v:d c6c khoiniuong dqong tiAn - Thuy6t minh 2 7Ghi nh4n doanh thu - Thuyelrinh2.24ve226Oui du ohdno taichinh -Thuv6t minh 2 22Ljnr nn?n ooann tnu - | nuyer mlnn z.z4 vaQuy du phdng Er-chinh -Thuyet miqh 2 22L:i co ben lren c6 ohrAu - Lar ho:c 16 thuoc

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Tap dodn 6p dung phi hdi t6 cac thay.d6i.chinh s6ch kC toan theo huong dan cia Th6ng tu 200ve Th6ng tu 202 cho nam tei ghinh bat dau tu ngay 0l th6ng 01 n;m 2015, do vay cac thong tinlren bao ceo tai chinh hEp nh6t gr0a nrCn dd kh6ng c6 tinh so senh

M6t ver s6 ||eu so siinh d5 dLroc phSn loar lai de phCr hgp voi cach trinh bay cia ndm npy theoThonq tu 200. Chi tret ve vigc ph5n lo?r lai c6c s6 lieu so sanh dLrqc trinh bdy tai ThuyCt minh 4'1.

NAm tai chinh

Nam tai chinh cLra C6ng ty bat d5u tu ngay 1 thang 1 den ng:y 31 thang 12.

HEp nhAt beo cao

Nam 2015, C6ng ty soan lap b-ao c5o €i chinh hqp nh6t gil]a nien d6lheo Thong tu2O2l2U4m-gTC - Hvong dan phuong phap lap ve trinh bay b6o c6o tdi chinh hqp nhat.

C6ng A con

Cono tv con la nhino doanh nohieo ma Tao doan c6 quv6n chi ph6i cdc chinh sach tbr chrnh vAhoat-d5ng cLla doanlinghigp, t-hLrohq di kem la.viec nSni gif hon mot nrira quydn b'6u quyel., Sut6-n tar ve tinh h0u hrgu cia quyen beu quydt tiCm teng dang duoc lhuc lhi hoac altloc chuycntldi s6 duqc xem ).dt khi d6nh gra lr6u Jap doan co quyor_1 ki6m so6l doanh nghiep hay khong.C6ng ty con duoc hop nhat toen ba ke t./ ngay quyen krem so6t dA chuyen giao cho Tep doanViec hqp nh5t cham drd ke tLr l[c quyCn kiCm soit khonq con

10

CONG TY cO PHAN DI,O. C HAU GIANGl au s6 B 09a - DIUHN

t 2 cAc cHiNH sAcH Ke ToAN cHU Yeu (t6p rheo)

2.4 Hqp nh5t bdo cao (t6p theo)

Phuong phap k6 toan mua atuoc Tap doan slr dung dt hach toan vrec mua cdng ty con. Chi phimua duqc ghi nhan theo gia tri hqp ly cl]a cac iii san dem trao aloi, cong cu v6n dLrqg phet hanhva cac khoan nq phar tra da ph6t sinh hodc da thua nhan tai ngdy diCn fa viCc trao al6i, c0n9 voicac chi phi lien quan truc tiep den viec mua Cec tai sen xac dinh dLpgc, nq phal trd va nhirngkhoan nq tiCm tang da du-4-c thia nhan khi hop nhSt f.inh doan! duoc r6c dinh truoc hCt theogra tri hop li lar ng:y mua kh6ng k6 den lqr ich cia co d6n9 threu so. Khoin vuot troi gioa chlphr mua so voi p.]an sd l.Lru cua ben mua trong gi6 tn ter san thu5n du oc xem ld lqr the thuongmai. NCU phan sd hou ben mua trong gi6 tri hqp ly tai sdn thu6n lon hon chi phi mua, phanchenh lech duqc ghi nhan ngay vao bao c6o ket qud hoet dong kinh doanh.

ciao dich, c6ng nE va c6c khoan l5i, c6c khoan 16 chLra thu'c hien phet sinh gifta cec c6ng tytrong cung Tep.doan dLroc loartrLr kii hqp nhat. Chinh sech ke io6n cda c6ng ty con c0ng thayaldr ndu can thret de dam bio su nhet quan voi chinh sach kC to6n alang duqc Tap doan epdung

Nghi'p vp ve ryi ich cia cd tt6ng kh6ng kid,m soet

Tap doan ep dung chinh s6ch cho cac nghiCp vu d6i voi c6 d6n9 thrBu s6 grong nhu nghicp vuvoi cac bdn kh6ng thuQc Tap dodn

Lcri ich c6 d6ng kh6ng kr6m so5t duqc xac dinh theo ti le phan sd hiru cia c6 dong khdng kr6msoet trong tai san thuan cia don vi bi mua l?i t?i ngay mua

Viec thoiii v6n cia Tap doan trong.c6ng ty con md khOng den ddn m6t quyet ki6m soat duoc ketoan tuong tlr nhu c6c giao dich t6n chi sd hou Chend lCch gi|}a 9i6 tri thay d6i pfan sd hotrcua Tap doan trong 16| sdn lhuen cia c6ng ty con va s6 chr hoac thu tu vrec thoeivon tai c6ng tycon duoc ghr nh5n v6o lor nhuan sau lhuC chr/a phen phdi thu6c v6n chn so hiiu

C6ng ty li6n k6,

C6ng ty lre4 k{irt 16 tat cd cac c6n9 ty lrong do TSp aloan co dnh huong aliing ka nhung khdngphai ki6m so6t, thuong ttLrqc th6 hien th6ng qua viCc nim giir tu 20% dCn 50% quy6n biCuquyet d c6ng ty do c5c khoin dau tLr vdo c5c c6ng ly ||en k6t duoc hach toSn theo phuongphap v6n chLl so hrlu vA alLrqc qhi nhan ban alau theo gra qoc Kho,n dau tu cia Tap doan vaocOn! ty tan tdt Uao g6m lor ihe-thuong mai phat s'nh khi deu tu. tru alr nhtrng hhoan grdm gra tilsan loy k6.

Loi nhuan cia Tap doan dqf,-c chia sau khi dau tLr vao cac cong ty hdn ket se dLrqc ghr nhAnvao b5o cao kdt q,rd ho?t dong kintl doanh hqp nhat. va pnan chra cia oren d6"g lrong cac ouiou trLr sa" k"r dau ru vao cac cong ty li6n h6t sE d./oc gnr nhan vio qui dlr tr|i hqo nhSl Ciichhoi" thay d6r liy ke sau khr diau tu vao cdc cong ty lrdn kdt dLroc dreu chinh vio gia ti th sdcLia khoan alau ru Khi ph:n 16 trong len ket bdng ho4c vuot qua lor rch cLia Tap doen llong cicc6ng ty hen ket. l?p doan sC kh6ng ghr nhan.khoen 16 vr'ot do tr0 khi di phdt sinh nghia vuhoac da thanh toen h6 cho cac c6ng ty lien ket

Cac khoan lei hay 16 chu'a thyc hien tu' drc giao dich noi bO gioa Tap doan vor cac ben.lrdn k6ts6 dLrqc loai trLr tdi muc iuong ung vor phan lqi rch cua T;p doan trong cac bCn lien kCt C6cchinh sech k6 toen cira cac ben lien ket duoc thay d6r khr can lhrdt d6 dam bdo s!-r nhat quen

voi chinh sech ke toen md Tap doan 6p dqn9.

2.5 Sri' dgng c6c uic tinh kii toen

Vigc soan lap beo cao tdj chinh phir hqp vqi c6c Chuan muc KC toan VieJ Nam dor hdi Ban TdngGi6m d6c phai dua ra c6c udc tinh ve gid thirit c6 dnh hudng d6n c6c si li6u va tai sen, nq phai

tre va viec trinh bdy cic tei sen va nq ti€m teng tai ngay lap c6c b6o c6o tai chinh c0ng nhu cackhoan doanh thu, chi phi cho niCn d6 dang beo c6o Mac di cdc uoc tinh kd toAn duqc Epbeng tet ca su hiOu biCt cia Ban T6ng Gram d6c. s6 thrrc t6 phSl srnh co the khac voi c6c usctinh.

11

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2.6 Oon vi tidn t6- sri, dgng trong k6 toen

Don vi sr? dung hong k6 toAn la tiCn ddng ViCt Nam va duoc trinh bay tren bao c6o tai chinhhqp nhet gita nien dO theo d6ng Vigt Nam.

CAc nghiep vU ph6t sinh bing ngoai te du,pc quy d6i theo ti gia giao dlch thqc t6 ep dung laingay phat sinh nghiep vu. Chonh lCch ttt gid phat sinh tu cac nghiep vu nay duqc ghi nhan lathu nhap hoac chi phi trong bao cbo kot qud ho?t d6ng kinh doanh

Tdi san va no phai tra bing tan tg c6 garc ngoai te tai ngdy cia bang can d6i ke lodn l5n luotduqc quy d6i theo ti gie mua ve ti gi6 bAn ngoai te crla ngan hang thrrong mai noi Tap doanthuong xuyen c6 giao dlch apdung iai ngdy bdng can ddi ke toan Cec khoan ngoai te gl}i nganhang tai ngay cia bang can dOi k€ to6n duoc quy d6itheo ti gia mua cia chinh ngan heng noiC6ng ty md tai khoan ngoai tC. ChCnh lech ty gia phet sinh tL| vigc quy d6i nay dugc ghi nhan leth! nhap hoac chl phi trong b6o c6o k6t qua hoat d6ng kinh doanh

2,7 Tidn va cec khoen tuong duong ti€n

T Cn va cac khoan tLrong duong tiCn bao gdm ti6n mif tai quy tiEn dang chuy6n, tidn g&i kh6ngki han tien grl'i ngan hang va cAc khoan dau tu ngdn h?n kh6c c6 thoi han dao hen ban daukh6ng qua ba theng hoac co thor han d;o \an ban d;u lren ba thang nhung thoi han thJ h6tconlai duoi ba thang kC tu ngey b6o c6o

2.a Khoin phai thu khach hang

CAc khoen phai thu kh6ch hang duqc th6 hren theo gra tt ghr tren h6a don.goc trtr dq ph6ngcac khoan phai thu kh6 ddi duoc uoc linh dua lrCn viec ra soat cia Ban Tdng Gi6m tt6c at6a voit6t ce c6c khoen cdn chLra thu taa thoi di6m cu6i n-m Ciic khoan nq duqc xec dnh la khdng thdthu h6i se duqc x6a s6.

2.9 Hang t6n kho

Hang t6n kho duqc thB hien theo gie thAp hon grira gia goc va gra trt thuan co the thu'c hienduoc. G,e goc cluoc larc aI.rh trCn cd sd D;nh quen gia quye' va bao gom tat ce cdc cr ohimua, chi phi che bien va cac chi phi kh6c c6 dLrqc hang t6n kho 6 dia diCm va hang th6i hlentai Trong truong hqp cac san phAm dugc san xuAt, gia g6c bao g6m t6t cd cec chr phi trqc trepva chi ph-i san xi6t chung du'a tren mLrc dO hoat dong binh thuong. Gia trl thuAn c6 thd thuchign duqc la gie ben uoc tinh cia hang t6n kho hong ky kinh doanh binh thLrong tri chL phi uOctinh d6 hoan thanh san pham va chi phi u'oc tinh cen thret cho viec tieu thu. Khi can thict thi d!.fphdng duoc lAp cho hang tdn kho bi l6i thoi, cham luu chuyCn va bi hdfg

2.1O Cac khoan dau tu

(a) Diu tu nim gio itiln ngay ddo h?n

cac khoen ddu tu nim giO d6n ngay dao hqn ld c6c khoan ma Ban T6ng Giem d6c c6ng ty cd y

dinh ve c6 kha nang gii,| den ngay dao han

Cac khoen dAu tLr nim gio den ngey dao han bao gi,m c6c khoan tien gii ngan hang c6 ki han

voi muc dich thu lei hang ki. Cac khoan dau tu nay duqc ghi nhan theo gie g6c tru dr du phdng

gidm gi6 dau tu

Du phdng giem gi5 dau tLr n6m gi0'd6n ngay d6o han duoc lap khi c6 khe ndng khong thu hor

dLroc c6c khoan aiau tu ndy.

tiA

il

12

coNG w c0 PHAN ouo. c HAU G|ANG

2

2.10

(b)

au sO B 09a - DIUHN

cAc cHiNH sAcH KE ToAN cHo Yeu (flip rheol

Cac khoan dau tu (ti6p theo)

Oeu tuvao c6c c6ng ty li€n k6t

DAu tu vao cac 66ng ty lien kCt duqc trinh bay theo phuong phap v6n chi sd hou trong bao ciio taichinh hqp nhat {Thuyet minh 2 4).

Oau tu g6p v6n vao ilon vi khec

OAu tu g6p v6n vao don vt kh6c 16 c5c khoan deu tu vao c6ng c\i v6n cia don vi khac nhungkhong c-6 iuyen kr6m soal hoac d6ng kr6m soet, kh6ng co dni huong d6ng kA d6r vor ben d;ocdeu tu. Cec khoan dau u nay duqc gti nhan ban dau he_o grd g6c Du phdng gidm grd dau tuduqc Ep khi Cong ty nhan dau tu bi 16, ngoai tru khodn |6 ma Ban T6ng Giem doc c6ng ty dadu do6n tu khi dau tu.

2.'11 Tei san c6 dlinh

Teisen c6 dinh h1u hinh veEi sen cA dlnh vo hinh

Tai san c6 dinh dLrqc phen dnh theo nguyen gi6 tru kh5! hao Iny k6 Nguyen gia bao gdm cacchi phi liCn quan tnJc tiep dCn vigc c6 duqc tdi sdn cd dinh

Kh6u hao

Tdi san c6 dinh duqc kh6u hao theo phuong phdp duong thing de giam dan nguycn gie tai sentrong su6t thoi gian h0u dung udc tinh hoac theo thoi han cia du en nCu ngdn hon. Thoi gian

3-19ndm3-20nam3-10ndm2-10nim3-enem

Quyen s|} dung dit c6 thoi han du'gc khAu hao theo phuong phap du'ong thang trong thoi hanhieu lqc cia Giay chung nhan quyen s0 dung d6t. Quyen su dung d6t vo thoi han duoc ghinhan theo gia g6c vd khong khau hao.

CAc cht pht phal stnh sau khi ghi nhAn ban 6Au

C5c chr phr phat sinh sau khr gh' nhan ban deu ta' san co dinh duuc ghr tang nguy6n gri cia iaisdn nCu c6c chi phi nay chac chSn lam tang lq ich kinh td trong tuong lai cho C6ng ry va chi phid6 duoc x6c tlinh mot c6ch ddng tn c5y Tat ce c6c chi phi s&a choa va bdo tri kh6c duo. c ghinhen vao bdo cao kel qud kinh doanh khi phet sinh

Lai va 16 phdt srnh do thanh ly nhLrqng ben tai san c6 dlnh dLrqc xec dinh blnq s6 chCnh lechgria s6 tiCn thu thuSn do thanh li vO gia tri cdn lar cia tar sen. 56 tren thu thu6n do thanh li.nhLrpng ban tai san duqc ghi nhan le thu nhap trong bao c5o ket que hoAt dong kinh doanh. Giatri c6n lai cia tei san duqc ghi nhan ld chr phi trong bao cao kdt que hoat dong kinh doanh.

2,12 Thue tai sen c6 atlnh

Thue ho?t dong la loai hinh thuc tai san c6 dlnh md phan |on flli ro va lqi ich gdn liAn voi quyarn

sd hou cia tei san thu6c vC bCn cho thuC. Khoan thanh to5n duoi hinh thuc thue ho?t dOngduqc hach to6n vao beo c6o kiit qui ho4 dong kinh doanh theo phuong phdp duong thang dqatren thoihan thue hoa.t atong.

(c)

IIIII

khau hao cia c6c loai tai sen nhu sau:

Nha c0a va vat ki6n tnlcMiy m6c, thiCt blPhuong tien van taiThiet bi vdn phdngPhAn m6m vitinh

II

II

I


2 cAc cHiNH sAcH KE ToAN cHU yEu (ti6p theo)

2.13 Chi phi tri tru,6.c


II

II

It

Chi phi ke truoc bao gOm c6c chi phi tra truvc ng;n han hoac chi phi lra ruoc dai han trCnbang can d6i k6 toan va chi y6u la chi phi nang €p tai san thu6, chi phi dA tra tn oc, cong cq,dung cu da dua vdo sO dung. Chi phi nay dL/gc ghi nhAn vao Beo cao kCt qud ho?t dong kinhdoanh iheo phuong phep duong thdng ho;c dua tren thoi han phan b6.

2.14 No phaitra

Cec khoen nq phai tra dugc theo d6i chi tiet theo ki' han phai he, d6i tLrqng phei tra, loai nguycnte phii he va cac y6u t6 khdc theo nhu c6u quen lti cia c6ng ty c6c khoan ng phai tra duqcphan loai du,a vdo tinh chat bao g6m:

Phii tre nguoi ban gorn cAc khoan phai tri mang tinh chat thuong mai phiit sinh tu giao dach

mua hAng h6a, dich vuPhdr tre khac g6m cac khodn phdi trd kh6ng c6 tinh thuong m?r. kh6nq hen quan d6n giaodich mua, b6n, cung cap hdng h6a dich vu.

C6c khoan nq phai tra dLrqc phen loai ngSn han vd dai han tren bang cen d6i k6 toen cdn cLf

theo ki'hen cdn lei crla cec khoen phei tre tei ngay lap b6o cao taichinh.

2.15 Chi phi phaitra

Bao gdm cdc khoan phai tra cho hang h6a, dich vv_da nhan duqc tu nguoi ban hoic de cungcep cho nguoi mua trong kj' bao c6o nhung thu-c tc chua chi tr, do chua c6 h6a alon ho;c chuadi h6 so, tai lieu kO toan, aluoc ghi nhan vao chi phi san xua, kinh doanh cia ki' bao c6o

2.16 Chi phi alivay

Chi phi di vay 1i0n quan truc tiep d6i vdi hoat dong xey dung hoac sin xuat bet ki' tai san di teuchuen s6 du,qc v6n h6a trong thoi gian m:r cac tai san ndy duqc hoen thanh va chuen bl duavao s& dung. Chi phi divay khec dlpqc ghi nhan tong b6o cao ket qud hoat dong kinh doanh khiphat sinh.

2.17 Cac khoin dU phdng

Cdc khoen dlr phdng duoc ghi nhan khi: Tap dodn c6 nghia vu nq hign tai, ph6p li hoarlien -

doi, phdt sinh tu ciic sr.r kign it5 xiy ra: su giSm srit nhirng lqi ich kinh tO c6 the xay ra dan ddnviec yeu cau phailhanh toen nghia vV nq. va 95 tri cia nghia,vu nq do duoc tloc tinh m6l cachd6ng tin cay Du phdng kh6ng duqc ghr nhSn cho cac khodn 16 hoat ddng trong tuong lai.

Du phong duqc tinh tren co sd cac khoen chi phi du tinh phai thanh toan nghia v\r no Neu dnh

hu'dng vE giii tri thdi gian cia tien la trQng yeu thi dq phdng du'qc tinh trcn co sd gia tri hiCn taivoi tilC chi6t kheu trrroc thu6 va phan anh nhirng diinh gia tren thi truong hien tai ve 916 tri thoigian cia tldn vd rir ro cu the cia khoan ng d6. Giii tri t;ng len do enh huong cia yCu t6 thoigian du,qc ghi nhan ld chi phi divay.

2.1A D$ phdng tnt c6p th6i viec

Theo Luat Lao dong Vi6f Nam, nguoi lao dong cia Tap doan duqc huong khoen iro cAp th6lviec cdn cu veo s6 ndm lem viec lai Tap doan. Khoan trq cap nay dugc te mot lan khi nguoj laodong th6i lam viec cho TAp doan. Theo Luat Beo hi6m Xa h6i, tu ngay 1 th6ng 1 ndm 2009, Tapdoan phdi n6p tiCn vao Quy bao hi6m thAt nghigp do Co quan B;o hi6m Xa hoi Viet Nam quen

lr'. Do thLrc hren chinh sach bao hi6m th6t nghi6p, Tap doan kh6ng cdn phei lap du phdng chos6 riT lem vrec cda ngL/oi lao dang tu ngay 1 thang 1 nam 2009 Tuy rhren. so du phong trocAp th6i viec tai ngay 30 theng 06 ndm 2015 dugc xec dinh cen cu vdo s6 ndm am viec cianguoi lao dong tai Tap doan tinh den ngdy 31 th6ng 12 ndm 2008 va dua tren muc luong trungbinh cia ho trong giai doan 6 theng tfLrdc ngey lap bang can d6i ke toan nay

I

I

?iiJ

IttII

tItII

I

II

It

IIII

coNG w c0 PHAN Dugc HAU crANGMiu sii B oga - Dt'.uHN

2 cAc cHiNH sAcH KE ToAN cHU Yeu (tiiip theo)

2,19 Doanh thu chua th\re hien

Doanh thu chua thuc hiCn le khoan doanh thu tuong ung vti gia tri hang hoa, dich vu phai chi6tkheu giem gie cho khech hang trong chuong trinh khSch hang truya;n th6ng Tap doan ghi nhanc6c khoen doanh thu chua thlrc hien tLrong ung vor phan nghia vu ma Tap doan s6 phai thqchien trong tuong lai.

62.20 Thu6 thu nhlp hien hanh va thu6 thu nhip hoen hi /'-

coThud thu nh6p doanh ngh'Cp bao g6.n toen bO s6 thu6 thu nhAp tinh hen thu nhap chiu thu6 thu cenhap doanh ngh'ep, kA ci c5c khodn thu nhAp nhen duoc tu hoat dong san xuel. kinh doanh mtn(hang h6a dich vu t?i nuoc ngoai md ViCt Nam chua ki hiCp dinh vC tranh ddnh thu6 hai lan Chi iY'phi thuii thu nhap bao g6m chi phi thuC thu nhap hign hanh vd chi phi thue thu nhap hoan lai l{*.\Thu6 thu nhap hign hanh le s6 thu6.thu nhap doanh nghiep phai nop hoAc thu h6i duqc tinh lr6nthu nhap chiu thuo va thue suat thue thu nhap doanh nghiCp cia nem hien hanh. ThuC thu nhaphien hanh ve thu6 thu nhap hoan lai duqc ghi nhan b thu nhap hay chi phi khi x6c dinh lqinhuan hoic 16 crla ki ph6t sinh, ngoai tru fuong hqp thuC thu nhap phat sinh tu m6J giao dlchhoac s|l kien duqc ghinhAn tuc ti6p veov6n chrl sd hou trong cUng kj'hay mot ki'khec.

ThuC thu nhap hoan lai duqc tinh dey di, s|} dvng phuong thuc c6ng n9, tinh trCn c6c khoanchenh lech tam thoi gioa 9i6 ti ghi s6 cia c6c khoan mvc taa san va nq phiii ha trcn beo c6o taichinh va co sd tinh thue thu nhAp cUa cec khoan muc nay. Thu6 thu nhap ho6n lai kh6ng tlt/ocghi nhan khi nq thuc thu nhap hoen lai phai trd ph6t sinh tar ghi nhan ban dau cia mot tei sanhay no phei trd cia mot grao dtch ma giao dich ney kh6ng phai ld giao dich sap nhap doanhnghrCp, khong c6 anh huvng il6n lEi nhuan kC to6n ho,c lqi nhuan/b tinh thuC thu nhap tai thoitti6m ph6t sinh giao dich. Thu6 thu nhap hoen l?r duqc tinh theo thuC suet dq tinh duqc 6p dungtrong nien dO ma tei san du?c thu h6i ho& khoan nq phai tra duqc thanh to6n dqa trcn thuosu5t it6 ban hanh hoac xem nhu c6 hiCu luc tai ngay oia Mng can d6i kC toen.

Tai san thu6 thu nhap ho6n lAi dugc ghi nhan khi c6 kha n6ng se c6 lqi nhuan tinh thu6 trongtuong lai it6 s& dung nhong chCnh lech tam thoi ttuqc khAu tru.

2.21 viin cti ptrin vA cri phi6u qui

V6n chi sd hiru bao gim cac c6 phan duqc ph6t hanh. C6c.chi phi lien quan hrrcliCpdon viecphet hanh them c6 ph6n hoac quydn chon duqc kuva) s6 tiAn thu duqc do ban c6 phan.

:

C6 phi6u quy la c6 phagu crla COng ty da ph6t hanh va duqc COng ty mua lai. 56 c6 phi€u duqc lmua l?i nay se khong bi hui bdva sC duvc t5i ph6t hdnh trd lar trong_khoeng thoi gian theo quy

dinh cia phap luat ve chung kho6n. Khodn tr6n dA lrd d6 mua c6 phrgu, bao g6m cac chi phi colien quan tryc ti6p, dugc trt veo v6n ch0 sd h0u d6n khi cac c6 phi6u quy duqc hiy b6 hoacdLrqc tai phat hanh. 56 tii,n thu do tei ph6t hdnh hoAc b6n co phiCu quy trtr di cbc chi phi liCn

quan kuc ticp d6n vigc tai ph6t hanh hay b6n c6 phi6u qui duqc tinh veo phen v6n chi sd hiru

2.22 Phuong phap trich lAp cec qui du trti

Viec trich lap hang nem theo cac quy lhuoc vdn chi sd hou tu lor nhuan chua ph6n ph6i do cacc6 d6ng quyet dinh trong Dai hoi d6ng c6 d6ng thudng niCn

Tu nim 2015, Quy du phbng tai chinh.kh6ng cdn duEc si dqng. SO du cdn lai c0a quy nAy

duEc chuyen sang quy deu tu phat tdCn.

I 15

CONG TY cO PHAN DLTEC HAU GIANGMau s6 B 09a - DN/HN

tIII

IIIIII

2 cAc cHiNH sAcH KE ToAN cHU YEU (riiip rheo)

2.23 chia c6 t{Fc

Lqi nhqan sau thue cia C6ng ty dLrqc trich chia c6 tLrc cho cdc c6 d6ng sau khi dL/qc Dai hoid6ng c6 d6ng phC duyet.

c6 tuc giira ki' duqc c6ng b6 va chi tre dua trCn s6 loi nhuan uoc tinh dat dLrqc. 56 c6 tLrc cu6iky dLrqC c6ng b6 va-chr trd trong nren dd ke lrep tu ngudn loi nhudn chLra phaF p"6r cen cLr vaosu phC duyet cia c6 tt6ng lrong Oar h6r d6ng c6 ddng lhuong nrdn

vigc phan ph6i lqi nhuAn sau thu6 nem 2014 cia c6ng ty iluqc Dqi hoi ddng c6 dong phc duyctnhu sau:

- Chia c6 tLrc n;m 2014: 30% menh gi6.Trich quy khen thudng, phuc lqi nhen vien: 12% lqi nhuan sau thue

- Tf; thrj l;o HOQT, BKa, thanh vien cec ti6u ban truc thu6c HOQT, thu ky HDQT: 5 tyd6ng.- Thudng HDQT, BKS, thanh vign cac ti6u ban truc thu6c HDQT, thLr ki HDQT Ban dreu hdnh

va Can b6 nhSn vrdn chrlr chdl, xuat sac ndm ?0141 5% t6ng trudng ldi nhuan sau thuC hop nh6t- Lor nhudn con lai b6 sung Ouy d6u lu phSl lriCn

2.24 Ghi nhan doanh thu

(a) Doanh thu ban hdng

Doanh thu b5n hdng duEc ghi nhan trong beo c6o ket quA hoat d$ng kinh doanh khr phan lonnhong rii ro va lEi ich vC quyen so hilu hang hoa da du'oc chuyen giao cho ngud mua. Doanhthu kh6ng duqc ghi nhan khic6 y6u 16 kh6ng chac chan mang iinh irong y6u v6 khi ndng thuduoc tiCn b6n hang hodc ve khe neng hang ben bi tre lai.

Doanh thu duqc ghi nhan phir hop voi bin chet hon hinh thuc va duoc ph:n b6 theo nghia v\rcung Lrng heng hoa. Truong hop Tap doan dirng thanh phem, hanh h6a de khuyen mai chokh6ch hang kem theo dreu kren mua_hang cia T4p doan thi Tap dodn phan b6 s6 tien ihu duqcdd trnh doanh thu cho ca hanq khuyCn m6i va gia ki hdng khuydn m5i dtloc tinh vao gie v6nhang b6n

(b) Thu nhap lei

Thu nhap lea ituqc ghi nhan khi aluqc huing trCn co sd thoi gian va lai suAt thuc tC lt/ng ky.

c6 tuc

C6 tr/c duqc ghi nhan trong ki k6 to6n khi ben dugc dAu tu' cong b6 chia c6 tLl'c.

Cac khoen giam tru doanh thu

Ciic khoan gidm tru doanh thu bao gdm chi6t kh6u thuong mai, heng ban b,i tra lai vd giSm 9ahang ban. C6c khodn gaem tru doanh thu phat sinh ctng ki liCu thu sdn pham, hang h6a dlch vuduoc ghi nhan di6u chinh giam doanh thu ki' ph6t sinh.

Truong hop sdn phim. hang hoa. d ch vu de ti6u thu lu c5c ky truoc d6n ky sau moich 6t khaLthuong mai giim gi6 hang bd' hoarc heng bea b trd lar nhu4g ph6l srnh truoc lhoi dlem phSt

henh beo ceo lai chinh thr ghr nhan dieu chinh giam doanh thu cia ki' lap bao c6o trong khodnmuc cac khoan oiam tri doanh thu.

(c)

coNG w c0 PHAN Dugc HAU crANG

2 cAc cHiNH sAcH Ke ToAN cHU yEu (ticp rheo)

2.26 Chuvng trinh danh cho khach hing truyan th6ng

2.24

eu s6 B Oga - ON/HN

Doanh thu aluoc ghi nhan la t6ng s6 tjarn phdi thu hoac de thu tru di gi6 tri hop li cia hdng h6a,dich vu phai cung cep miCn phi hoac s6 phei chiCt khau, giam gia cho nguoi mua Gi6 tn ciadich vu phdr cung cep miiin phi hodc s6 phdr chret khau. g dm gra cho ng,-/oi mua G,a tn cLiahanq hoa drch vu phai cung c6p mren phi hoac sd phd chiet kheu. g dm gre cho ngLror Fluahang hoa dlch vu phai cung c6p mi6n phi hoic s6 phii chiCt kh6u, gidm gi6 cho ngLroi muaduqc ghi nhan la doanh thu chua thuc hien. NCU het thoi han cia chuong kinh ma ngu'oi mua

tI

kh6ng d?t di di6u kien theo quy dinh va khOng dLrqc hudng hang hoa dich vu mien phi hoacchia khau giam gia, khodn doanh thu chua thqc hion duoc k6t chuyen vdo doanh thu b6n hang,cung cap dich vu

Khr nguoi mua dat dl/gc cac dreu ken theo quy dinh cia chuong tfinh, truong hqp ngLro b6nrruc tiCp cung c;p nang h6a drch vu mrdn phi noac chidt kheu. gram gi5 cho nguoi mua Kho_an

doanh thu cnua thuc hien h/ong Lrng vor g.e tn hop ly cia so hang h6a. drch vu cung cep mrenphi hoac s6 phai gidm gi6, chiCt khau cho nguoi mua dugc ghi nhanla doanh thu bAn hdngcung cap dich vu khi nguoi mua da nhan duo-c heng h6a, dich vU mien phi ho;c duoc chiCtkhau gidm gie theo quy dinh cia chLrong trinh.

Khi ngudi mua dat du'qc cac dieu kign theo_quy drnh cia chLrong klnh truong hop bdn thu'ba_c6 nghia vu cung c6p heng hoa, dich vU mi6n phr hoac chi6t khau grdm gra cho nguoi mua: Neuhop d6ng gifa nguoi ben va bCn thu ba d6 kh6ng mang tinh chat hqp d6ng dai li, khr ben thiba thrrc hion viec cung cap hang h6a, dich vu, chi6t khau giem gie, khoan doanh thu chua thuchren dLloc kdt chuy6n sang doanh thu ban hang, cung cep dich vq. NCU hqp d6ng mang tinh daili, chi phan chenh lech groa khoen doanh lhu chLra thqc hien va s0 ti6n phei tra cho ben thLf bamoi duqc ghi nhan la doanh thu 56 ten thanh toan cho ben thu ba duqc coi nhLr viCc thanhto6n khoan ng phai tra

cia v6n hing ban

Gr5 vdn b6n hdng va cung ceo dtch vu aluoc ghr nhan drlng k'i ve tap hop theo g,5 tri va sdllrong thanh phalm. hdng qoa vat Iu xuel oin va d'ch vu cung cap cho k.rach hang. dan beonguydn tac phu hop vdr doanh thu va nguy6n tic than trAng. Cac chi phi vuqt tren m0c binhthuong cia hang t6n kho va drch vu cung cap duqc ghi nhan ngay vao kCt qud hoat dong kinhdoanh va ding ki kC to6n.

ChiphiGichinh

Chi philari chinh phan 6nh nhong khoan chi phi hoat dong tar chrnh bao g6m cac khoin chLPhihoac cac khodn 16 h6n quan den cScio?t dong dau tu tei chtnh. chr phi.cno vay va at vay v6n.chi phi g6p v6n ljon doanh, lien kCt, 16 chuyen nhuong chung khoan ngan h?n, chi phi giao dlchban chung khoan. du phong grdm grd chung khoan krnh doanh du phong t6n lh5t dau tu vaoalon vi khac, khodn 16 phSt srnh khi bln nqoai te, ld ty gia hdi dodi

Chiphib6n hing

Chr phi ban hang phen 5nh c6c chi phi thPc t6 phat $nh trong qua trinh b6n sin ph6m, hdnghod. cung c5p drch vrJ. bao 96m cdc chr phi chao heng. gtot thteu san phdm quing c5o sdnph;m, hoa hdng ban h5ng, chr phi beo hinh san pham, hang hoa (tru hoal d6ng xay l6p), chiphi beo quen, d6ng gdi van chuyCn.

t2.29

t

2.30 Chi phi quan li doanh nghiep

Chi phi quan li doanh nghiCp phan 6nh cac chi phi quan li' chung cia doanh nghrep g6m cac chlphiva lubng ;han vr6n bO ph;n qudn ly doanh nghrep (lrein luong lran c6ng. c5c khodn phu

cao....r. bdo hidm xd hoi. bio hrem v t6. krnh ohi c6nq dodn. b6o hi6m thel nqhiep cua nhan;5p,...); bao hi6m xa hoi, y t6; kinh phi;6nd doan, bao hi6m thSt nghiep cia nhen vi6nquen li doanh nghiep; ;iri pni vat tidu van pn6ng cd;g c! lao dqng, khSu hao TSCD dung choquan li, doanh nghiep; tiAn thue dat, thuc m6n-b5r, khoen l5p du _phdng phir thu kho do ; dich vumua ngoari (dren, nLroc, dien thoAj, fax, beo hiem i5i sin. chay no ), chi phi bdng li6n khic (tiepquan li, doanh nghiep; tiAn thue dat, thuc m6n-b5r, khoen l5p du _phdng phir thu kho do ; dich vumua ngoari (dren, nLroc, dien thoAj, fax, beo hiem i5i sin. chay no ), chi phi bdng li6n khic (tiepkhiich, h6i nghi kh6ch hang. ).

17

CONG w cO PHAN DuEc HAU GIANGMau s6 B o9a - oN/HN

cAc cHiNH sAcH Ke ToAN cH0 Yeu (fiip theo)

Cic ben liCn quan

Cac doanh nghrep. cac ca nhan. lnrc trep hay gi6n ftiipqua mot hoac nhriiu lrung gran. co quydnkiAm soet C6ng ty hoac chlu slr ki6m soAt cia Cbng ty, hoac cirng chung su ki6m soat vAa C6ngty, bao q6m ca conq ty me, c6ng ty con va cong ty liCn ket la ciic bCn lien quan C6c bon lion kCt,ty, Oao g6m cic5ng ty me. c6ng ty con va c6n9 ty.fien kel ld c5c ben hen quan CAc b6n lr6n keciic € nhan tnrc tiep hoac gi6n tiep ndm quyen bi6u quyet cia COng ty me c6 enh hudng d6ng

tc6c c5 nhan tnrc t'6p hodc gidnl6p nim quy6n br6u quyel cda Congry me co dnh huong dangkd d6r vor C6ng ty, nh*ng nhan sq quin ly chi chot bao gom grSm doc. vren chuc cia Cdng ly.k6 d6i vdi C6ng ty, nhifng nhan sp qudn li chrlnhrinq thenh vien met thidt konq qia afinh c[a cnhong thanh vien mat thiat trong gia dinh cia cec ce nh:n nat hodc cac bdn li6n kBt ndy hoacnhono cono tv licn ket voi cac cA nhan nav c0no aluoc coi ld b6n lion ouan.nh0ng cong ly lren ket vor cac cA nhan nay c0ng duoc coi ld bdn li6n quan

2.3'l

I

I

Tdng Cong ly Dbu tu va Krnh doanh V6n Nhe nuoc hren n;m girl s6 c6 phan lon nhet trong C6n9ty va do do duoc rem la m6t-ben liCn quan. Tuy nhien, nh[rng doanh nghiep chiu sq kiCm so6thodc ch u iflh hLrdng dang k6 cia Tdng C6ng ty oau tu va Kinh doanh VOn Nha nu'oc thi kh6ngduoc xem le ciic bCn lien quan vdi C6ng ty cho muc dich cdng b6 th6ng tin, boivi circ doanhnghiep nay kh6ng g6y anh hudng d6i voi C6n9 ty ho4c kh6ng chlu anh hudng iu C6ng ty.

Trong vicc xem xet ting m6i quan he cia c6c ben llen quan cin chrl y toi ban chAt cia mdlquan he ch|j kh6ng chi hinh thuc phep lli cia c6c quan he d6.

860 c6o bQ phan

MOt bO phan ld FOi hqp phen c6 th6 xec dinh ri6ng biet cia Tap dodn tham gia veo viec cungcap c6c san pham hodc dich vu liCn quan (b0 phan chia.theo hgat dong kinh doanh), ho;c cungcap san pham ho;c dich vu trong m6.t m6i truong kinh te cu the (bO phan chia theo kh_u vuc dtiali) M6i bO phan nay chiu rii ro va lhu duqc loi ich khdc biCt voi c6c bO phan khac Mau b6o ceobO phan co ben cia Tap dodn la dua theo bO phan chia theo hoat itong kinh doanh.

TIEN VA CAC KHOAN TI'ONG OUONG NEN

Ti6n mat

TiCn gii ngan hang kh6ng k!'h?nTien dang chuyCn

cac khoen tLrong duong tidn (*)

30.06.2015

vNo

14 155 096 097

150.251 312 82642.315.O00

316.056 789 662

31.12.2014vNo

16 321.258.859

92.423.473 .57I

488 211 631 593II 480.505 513 585 596 956 764.030

(-) CAc \hod. tuong duong tr6n bao g6m tiin gd,i ngan hang co k!, han d5o ha. ban d6ukh6ng qua 3 th6ng hodc c6 thdi han d6o han ban dau tr6n 3 thang nhung tho han thu h6icdn lai dLroi 3 th6ng k6 tu ngay b6o cao

Tai ngay 30 thang 06 nem 2015, cac khoen luong duong trdn co gra tn 111 ti d6ng Vret Nam deduEc ding ldm tai sen thc chAp cho cdc khoan vay ngdn han tu ngan hang (Thuy6t minh 18)

t '18

CONG TY CO PHAN DugC HAU GIANG

4 cAc KHoAN DAU TUTAIcHiNH

(a) Oiu tu nim gio at6n ngay dao h?n

30.06.2015


31.12.2014

I ten gu| coki' han

Gia g6c Gi6 tri ghi soVND VND

210 000.000.000 210.000.000.000

Gia 96c Gia $ ghi s6VND VND

'160.151.666 667 160.151.666.667

II

II

(b) Oau tu grip v6n vio tton vi khec

30.06.2015 31.12.2014

Dau tu'vao cong ty lien kCt

\') 5 434 273 514Oau lu'gdp v6n vao don v!

khac {") 27.9Oa.17O.2OO (16 500 000.000)

Gi, g6c DV phdngVND VND

5.434 273.5',14

27 9o8.t7O2OO (16.500 000.000)

-- CAsr Dg phong

vNo

33 342443.714 (16 500.000 000) 33 342.443714 (16 500.000.000)

Tai ngay 30 thang 6 nem 2015 vd 31 thang 12 n;m 2014, Tap doan kh6ng x6c dinh duqc gia trihqp li' cia c6c khoan dAu tu g6p v6n vdo cec don v! khdc do c6 phi6u cia c6c alon vr ndy chuaduqc niCm yot trCn thi iftrong chung kho6n

('r Th,y6t mrnh ch, het ti lg vdn 15m gila vari le quye' br6u quydt cda c5c c6ng ty | 6n kdlduqc trinh bay bi thuyet minh sd 2. Chi 1i6t hhoen dau tLr vao cong ly li6n ket nhu sau:

31.12.2014vNo

5.434.273.514

30.06.2015vNo

5.434 273 514

C) Thuy6t minh chitiet tung khoan deu tuvao c6c don vi kh6c tai ngey 30 th6ng 06 n6m 2015va 31 th6ng 12 n6m 2014 nhu sau:

c6ng ty C6 phan Tao Vinh Hao

COng ty C6 phan Bao bi COng nghe caoWnh Tuong

Cty CP Drloc va VT Y T6 Binh DuongCty CP Duqc Phem Tra VinhCty CP Duqc va VT Y Te Ninh ThuanCty CP Duqc Phem Tay NinhCty CP DLrqc Pham Ciu Long

IIIIII

Gia iri dau tuvNo

20 000.000 0004 286 800 0002.575.315 200

796.675.000221.960 00027.420 000

27.S0A 170 200

56 du du phong tai ngay 30 thang 6n6m 2015 va 31 thdng 12 n6m 2014 th6 hien dlr phdng chokho;n dau tLr dei nan vao Cong ty C6 phan Bao bi c6ng'ghe cao \4nh Tuong

CONG TY cO PHAN Duoc HAU GTANG

PHAI THU KHACH HANG

Phai thu tu c6c ben thu ba

Miu s5 B oga - DN/HN

30.06.2015VND

3't.12.2014VND

414.363.752.037 760.722.312 361

tII

tII

(') Tai ngdy 30 !h5ng 6 nam 2015, kh6ng c6 cec khodn phei thu cia ben thu ba chiem tu 10%trd lCn trCn t6ng phai thu khech hdng

cAc KHoAN PHAI THU KHAG

,!t:

,dN

cdl0l iJ0.06.201s

Gi6 trivNa

Chrel \hau thuong mar tri truoc 6 033 503 473Li tiCn gii phirrhu 3.401.054.166Phar thu nguoi lao dong 3 829 502 130Phai thu khec 13292.913 797

26.556 973 566

Ng XAU

Duphong

VND

3't.t2.2014DF

Gia q phdngVND VND

3.215.704.6655 506.248.'1602 830.392 4535 245 080.481

t 16 797.425.759

30.06,2015

Tong gra t'r caL khodn ph;r lhu. cho vay qua hanrhanh toan ho;c chua quA han nhung hho cokhe nang lhu h6i (') 169.507 856.591 161 153.922 627

Gia g6cVNO

Gi5 tr!c6 thii

thu hariVNO

Gie tnc6 thii

thu h6ivNo

Dq phdngVND

8 723 071299

Dr,P phongVNO

31.12.2014

Gia g6cVND

T6ng gid ti cac khoen phei lhu, cho vay qua h?nlhanh loan hoac chur qua han nhung hho cokhd neng rhu hiji (1 316.026 833.748 308 321 388 097 7 705.445 652

(-) Tai ngey 3o_thang 6 nem 2015 kh6ng c6 khoan phaithu qua han thanh toan chi6m tu 10% trdlen tren t6ng s6 no qua han.

I

I20

CONG w C6 PHAN DugC HAU GIANG

HANG TON KHO


31.12.201430.06.2015Gia g6c Dp ph6ng

VNO VNOcii giic Dr,r phdng

vNo vNo

Hang mua dang di lrCn

duongNsuyen vat liCu ldn kho

Chi phi SXKD dd dangTharnh pham tdn khoHang hda

68.144.194 9002'12.904 341 .452

3 t o t4.148.429u1.446 642 aU

71.753.445 609

4 583 053.506136.994 247

56.439.936.854263.217.'163.928

31 768 962 547

346 304 666 143

88.392.311.8605 282 435.4;

136 990 438tIII

725.262.773.674 4 720.047.753 786123 041332 5 419 429.868

Bi6n dong vd dq phdng giam gie hang tain kho trong ky/nem:

56 dLr dau ki/ndmTang dLr phdngHoan nhap

bo ou cuor Ky/nam 4 .720 047 .7 53 5 41S 429.868

Ki 6 thang k6tthfc ngiy30.05.2015

VND

5.419.429.868'19 016.529

i718.398 644)

Ndm tai chinhk6t thnc ngay

31.12.2014VNO

4.457 981.612961.448 256

Du phong gidm gie hang t6n kho duoc trich lap do gie goc cia hang t6n kho cao hon gra lrithuSn co th6 lhuc h€n dugc cia hang t6n kho

Tai ngay 30 thang 06 n5m 2015, Tap doan kh6ng co hang tdn kho u dQng, kem m6t phem ch5tkhong c6 kha neng teu thu.I

I

I

I 21

l

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€z1!P

iq'

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rq5

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- F-O OrO@E 'r?I qle

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5'9e :s 3'3d:<p;>Fo IlS I !o

,: ()co s -' Kh g R

cio-

PEg E E'fi9.8.> ".i ,: ;Fa 3 ; 5*.6. q P |a'! Y i,^ ii-.i -

59 9s S33.:t =:=' do aioor :: 9s3d NN Lri 6i 6i.o -r (ooc)E c!.? oL:>, 9N o

=-

999 33 F'st!E; u?q N -3.,8 q: E F.F! ;i; ; ;29 Pg b il

zIzo

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@

=

IIttttIIIItIItIIIIII

1"):

lt

:Rts::; F :3 l"E9E ; d 8 EeJ B [" E- qoP ; -Ee ;P'l:g E ePbB F -? E

"eEgEc' : ,tgEc' : !€ :;-;.j:F H :-:i B 5i 3Fng;*: R FaE;: g :a $aE;5i+E E' :E'riE E

Esi8'sj E Is$68 fl 6r F

zg^

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..1

ciN

q

.1

FOOir().^.2 to(o-NE> a;dd:id,.; ct d.i d; dr: @ra(orol,-

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I

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= Jig E EF->:; L I.fts6t b3o c'!

PE.g 63',R4f..E< @o -ott =_ N6 {d:: E3 E3I Y 6n-i'; : s :3OrE

6e9 &'g',pp!=a.-' + cif.€13r.\,o ij it al6>F\tr.)()

IIItItIItIItIIII

:q

!

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..6 p

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6 e;i o 6 fi o- c- -. c!R 33 r R E e R e': :i h :: 5 6 ; E.E 3! c F !E ;e E EeE E E IF i._P ;'- F Ee3a F P I'6 >= i :6E'= i' :.dj !.d5 ,in : ,359n 5 :5 ;'6r .5.5 6 l-i: o .:- o

;e0:;- .e idFc-i .a^ 6e e^'E 6 E'or-or c 6 E 6:-qr4 i; sd, d,a-; >>s e : c: -:i.=i/19 ; X;l!l;j ; :g;. 6:'#566i : i#iotr # o# |:

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IItt

coNG TY Co PIrAN DrJgC HaU G|ANG

1O TAI sAN DO DANG DAI HAN

Chi phi xay dq ng co ben dd danq ("XDCBDD")

Mau s6 B 09a - ON/HN

30.06.2015vNo

31.12.2014VNO

II

Cac cdng trinh lonlXay dqng nha may beta lactamXay dung nha ven phdng COng ty TNHH [,,lTV DLroc

phdm DHGXay dung vrn phdng chinhanh Hei PhdngXay dung ven phdng chi nh6nh Ving Tau

Bi6n dOng chi phi xay dg,ng co bin dd dang trong ki/nam:

50 dU OaU Ky/namMua samChuyCn sang TSCD hiru hinh (Thuyot minh 9(a))Chuyen sang TSCD v0 hinh (Thuyet minh 9(b))Chuy6n sang chi phi ka tftIoc dai han

ohuyet minh 11(b))Kh6c

uo ou cuol Ky/nam

CHI PHi TRA TRUOC

Chi phi tua fuoc ng5n h?n

NghiCn cLru thitrudngChi phithue hoat dongChi phi khAc

|len mue oal ra ruocC0n9 cu dung cuNanq cap tai san thue

13.828.444.373 23.629 137.559

7.256176367 476.649.2464.503.250 338 225 060.9081.401 064.453 71271819

. Ki 6 thingkotthic ngiy

30.06.2015vNo

50.132.540 09579 499 3UA34

(20.785.003 270)(7.962.045 680)

(208 165 454)(23A.377 434)

Ndm taichinhket thic ngay

31.12.2014VNO

28'1 537.063.873231 319 133 808(447.386 996.173)

(6.852.020 000)

(2.539 950.741)(5 944 690.672)

]6NG

:o'plIOCl]AU

100.438 282.687 50 132 540.0S5

11

(a,

30.06.2015vNo

5.165 860 455'1.065.621 2533 069.653 417

31.'t2.20't4VND

35 932 348993.335.103

I301 135.125 1 A2g 267 451

I

t

Cic khoin tla truoc c6 thoi han duor '12 th6ng hoAc it hon mot chu ki, kinh doanh th6ng thuongke trl thoi ili6m tra truoc

Chi phi lrd lnAi"c dai h?n

30.06.2015vNo

18.554 601.4079.571 266 681

246.906 607

3'l .'12,2014VND

88 135 409.82112.202 499.U3

608 209.443

28.372.774 695 100.946.',]18.907

Ciic khodf tra tudc c6 thoi han trCn 12 th6ng hoac hon mot ch! ki kinh doanh th6ng lhuong kdtu thoi dl6m tr6 truoc


cHr PHiTRA TRuoc (riilp rheo)

Chi phi lra lrqi.c dai h?n (ri.ip rheo)

EiCn d6ng chi phitri truoc dai han nhu sau:

56 du dau kY/namTiingChuy6n tu XDCBDDPnan oo Irong Ky/namChuyCn sang TSCD v6 hinh (Thuyet minh 9(b)) (-)

Nomura Trading Co., LtdC6ng ty TNHH Duqc ph5m Truong TinCong ty TNHH N,4ega Lifescience (Viel Nam)

56 nE qua h?n chua thanh to6n:

2A.372.774.695 100 946 118 907

Mau sO B 09a - DN/HN

't1

(b)

. Ki' 6 thingket th(c ngay

30.06.2015vNo

100.946 118 9072 367.028 109

204.165 454(5.811 656.139)

(69.336 881 6s6)

NAm tai chinhk6t th0c ngay

31.'t2.2014vNo

18.683 501.94188 825 786.169

2.539 950.741(9.103 119.944)

I

13

(') cia tri chuy6n sang tai sen c6 dinh v0 hinh la gia trj d5t thuc de c6 giay chtng nhan quyen sidung d6t.

TAI SAN THUE THU NHAP HOAN LAI

Tei sen thuii thu nh6p hoan lai chi y6u phet sinh ttl circ khoan chenh lech tam thoi alL/oc khaulru cia cec khoan dU phdng va c6c khodn lai chua thrrc hi6n ph6l sinh tlr cac giao dlch n6i bO

gr|}a C6ng ty vd cdc cong ty con kong Tap doan khr thuc hren hop nhit bao cao

PHAI TRA NGUOI BAN NGAN HAN

30.06.2015VND

31.'.12.2014VNO

III

Phii tra cho cac bCn thu ba

(') chrtr6t cho tilng d6i tuEng chi6m tn, 10% trd l6n tren t6ng s6 phai ka:

1 8 1 . 948 360 331 261 374 420 147

30.06.2015vNo

29.353.833.60014.004 478 80624 716 276 .631

3't.12.2014VND

56.978 290.57555 858 654.12125.430 266.408

I

I

30.06.2015vNo

21 .829.387.460

31.'t2.2014VND

27.8A2 741.125BCn thr/ ba

25

t CONG TY cO PHAN Dugc HAU GIANG

14 THUE VA CAC KHOAN KHAC PHAI NOP NHA NUOC

ThuC aiah gia tangThu0 thu nh6p doanh nghigp - hien hanhThuC thu nhap ce nhanC6c loaithuO kh6c

EiCn dong thue phai n6p Nhe nuoc trong ki

56 phainqptrong ki

29 903 555.706

16.139 699.895

4.354 .185.217

53 278 898 0S6

27 835.425.8651.974 006.153

169.610 366

Chi phi chiCt khAu ihuong m?i, khuyen maiva h6 trq(")

Chi phi horthdoL6i vay phai tftiChi phi tiCp thi va chem soc khach hdngChi phi phai tre khac

Doanh.thu chua thlrc hien tu chuong trinh khech hangtuyen th6ng (Thuyet minh 2.19 \e2.26)

M5u s6 B oga - DN/HN

30.06.2015 3't-12.2014vilD

7.071 .411.24916 .312 312.7 56

1.458.391 801880 652 630

VND

11 .422.235 18287 380.168 507

4 508.702 95548 139

25.722.768.476 103.311.'154.783

IIII

IItI

Inue uru I nangb6n noi atia (')

Thue GTGT hangnhap khau

ThuO xuet, nh4pkhau (-)

I nue mu nnapdoanh nghiep (')

Thue thu nhapca nhan (")

Inue su oung oarKh6c

3't .,t2.20't4

9.654.706.232

s6 da nQptrong ki'

(38.631 641.965)

(16.139.699 895)

14 .587 .2s8.266)

(125 473.007.350)

(s1.035.244.858)(1.093.531.093)

(169 480 93s)

30.06.2015

926.619 973

(973 786 975)

15.186.059 253

1174.984.817880.475.060

177.570

1740 713 526)

87.380.168 507

4.374.803.810

48 139

It

15

'100.669.012.762,t33.655.381.298 (217.129.864.362) 17.'194.529.698

(t) Bao g6rn s6 thue phai thu duqc ghi nhan d muc Thue va c6c khoan khec phai thu Nha nuoc.

CHI PHi PHAI TRA NGAN HAN

30.06.2015 31.12.2014VND

855.910 19617 107 .940 .613

1.208.763 44049 368.3,16.61615 0A2.515 223

VND

246.480.627 67185S.859.395

1.381.705 6717.36 412 520I501.345.856

83.623.476 088 266.009 951.113

(') Theo hLrong dan cda Th6ng tu 2OO sii chi phi phir trd hen quan dan chr6t khau thuong rrai.khuyCn mai tai ngay 30 thang 06 nem 2015 duoc hAch to6n giam c6c khoan phiiithu kh6chhang.

DOANH THU CHUA THI.?C HIEN NGAN HAN

30,06.2015VNO

22.027 396.786

31.12.2014vNo

t6

IIIIIIt

IIIII

GONG w CO PHAN Dugc HAU GIANG

17 PHAI TRA NGAN HAN KHAC

CAc khoan phi bio hiam va kinh phicdng doanC6 tic, loi nhuan phai treChiCt khau thuong mAi

C6c khoan phai re, phei nop khec


30.06.20r5VNO

3.547.330.897

7 031 173 3934.377.764.530

31.12.2014VND

1.444 416.31217.894 000

10.104 760.93424.476109.261

18.9s6 268 820 36 083 180 507

18 VAY NGAN HAN

Taingay01-01.2015

VNO

Vay ng6n h?n ngan hang 150.000.000 000

Vay nguoi lao dong 26.707 408.762835 223.265 157

2.733.379.983

Giemvt{o

(7 42 223 265.157)(6.380 459 213)

T?i ngay30.06.20't5

vlro

243 000.000 00023.060.329.532

T,n9VND

ONG

,.; P

r',f ri

Ic)

C6c khoan vay ney du,qc dam bao beng tian goi c6 ki han tai ngan hdng (ThuyCt minh 3) vachiu lai suat t{} 0,29% ttCn 0,62% m6.t thang (2014: tu 0,37olo den 0,4% mot theng)

c6c khoan vay nay tu nhan vicn c6ng ty, khong c6 dam bao vd chiu lai su'l o,42a/o dgn0,57% mot thdng (2014: tu 0,42% dCn 0,5% mot th6ng).

OUV KHEN THUONG, PHUC LgI

Ouy nay hrnh thanh tLr viec trich lap tu lqr nhuan chua phan ph6i theo quy6t dinh cia cac c6d6nq tar dar hoi c6 dong thuong nren cia Cbng ty. Oui ney dLrqc si' oung dd chr trd t enlhuong va phuc lor cho nhSn vi6n cua C6ng ty lheo chr.\h sach khen lhuong v5 phuc lgrcuaC6ng ly ve lhudng cho Hdr ddng Oudn tn theo nghr quyet Dar h6r dong c6 ddng thueng nren ciaC6ng ty.

Bi6n dong cia qui khen thudng, ph0c lqitrong ki, nhLr sau:

176.7O7.4Oa762 837.S56.645.140 Q44.6O3.724.37O) 266 060 329 532

Qui khen thu{ing Qui thuong

t9

phnc lqinhan viCn

VND

26.460 470.76162.692 959.183

\9.228.221 494)

\11.108.944.145)

HQitl6ngQuen ri

VND

9.987.386.1007.064.191.880

Qut phnc lqida hinh thanh

TSCDvNo

30 531.725.466-

L228 221.494

(2.393 739.390)

T6ng congVND

66.985.582.32769.757.15',t.063

(2.393.739.390)(17.905.192.857)

56 du dau ki'Trich quy hong ki'Tai sdn hinh th2rnh tLr

quY phlc lqiKh6u hao tei san hinh

thanh tu quY ph0c lqi5U 0Ung quy

56 du cu6i ki

16.796248.712)

tI

10.255.329.26A 37 .372 207.57068.816.264 305

27

1 l6.,143.801.143

It

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I

CONG TY cO PHAN Dt.rgc HAU GIANG

Quy phat tri6nkhoa hqc c6ng

nghq da hinhthAnh TSCO T6ng cong

VNO VNO

21 992.927.367 40.559.377.940

- 290.036.396l't .336.281 .1721

218.427.500

(1 907.449.031) (1.907.449.03r)

17.301.77A.297 20.303 905 836

DU PHONG PHAI TRA OAI HAN

Du phdng phai tre dai han th6 hiCn khoan du phdng trq cap th6i viec phei tra cho nguoi lao dongtheo ycu €u cia Lual Lao dong M6,t Nam.

vON cO PHAN

t Au s6 B oga - DN/HN

aUY PHAT TRIEN KHOA HOC vA C6NG NGHF

Theo Th6ng tu s6 15/201 1/TT-BTC.ngay I theng2 nim 2011. cac don vi duoc phep lap quyphSt trion khoa hoc va cong nghC dC si dung cho cdc hoat d6ng nghien cou va ph6t trion Duphdng duEc tinh le chi phi. Ouy duqc s, dqng khi c6c hoat dong nghiCn cuu va phat lnen duqcthuc hign va tien dLrqc he

Bi6n dong crla quy phat trian khoa hQc va c6n9 nghC kong ki, nhu sau:

QuY phat fiCnkhoa hoc

c6n9 nghCVND

18 566.450.573

290 036.396(1.336 281 172)

1218.427 50O)

r>IY\riliT\AN\

,;/;i.

56 dL/ dau kYThu til Quy ThAch thLrc Doanh nghigp

Viet NamS& dung quy trong ki'Tai sdn hinh thanh ttr Oui ph6t trien

khoa hqc c6ng ngheKhau hao-tai san hlnh thanh t0,Quy

phiit triCn khoa hac c6ng nghC

s6 du cu6i ki'

V6n c6 phan duqc duyel daphitl hanh

c6 phicu ph6 th6ng dang luu hanh

30.06.2015 31.12.2014- s6 a6 phi6u vt{o -6-a6thi6u tNo

2015 201456 c6 phi6u

37.605.684.'133

21

87.164.330 871.643.300.000 87.164330 871.643300.000(10.130) (455.850.000) (10.130) (455.850.000)

a7154200 A71187450000 87154.200 871 187450.000

Cii phreu phd thong co menh g e a lo 0oo dong M6r cd phi6u.p"6 tnong tuong Lrng voi molphrdu breu quyel tai cac cu6c nop-c6 d6ng cia C6ng ly cac co d6ng duoc nh5" c6 tLrc maC6Fg ty cdng bo vao rung t.]oi di6m T5t cd cd phreu phd thong deu c6 thr tu uu t an nhLr nhaud6i voi ter sdn con l?r cia Cong ry Cac quygn loi cia caic c6 phi6u de d.roc Cong ty mud lai de"bi tam ngung cho toi khi chung duqc phet hanh hi.

Bi6n dong viin c6 phen trong ki:

56 du deu kY

C6 phi6u ph6 hong de ph6t henh871 187.450.000

56 c6 phi6u Vt{O

65.366 2S9 653.308.440 00021.787 901 217 a79.O10.0N

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87.154200

87.154.200 871.187.450000 87.154.200 871.187.450.000

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GONG TY cO PHAN Duqc HAU GIANG

LoI icH c6 oONG KHONG KIEM SOAT

50 OU OaU Ky/namLo nhuan thuan phan b6 cho s6 d6ng thi6u s6

hong ki'/namTrich quy khen thudng vd phic lqiI ncn quy Inuong hor oong quan rn

Sd du cu6i k!'/ ndm 17.386.829 515 16 830 408.891

MAu s6 B oga - DN/HN

Ki 6 thang kiltthtc ngay30.06.2015

VNO

16 830.408 891

1.047 815.307(74 894 683)(98 000 000)

(318.500.000)

Ndm taichinhk6t thnc ngay

3't -12.20't4VND

18 077 447 483

499.297 883(643.836.47s)(245 000 000)(857 500 0oo)

\,

25 co TtPc

Trong nrm 2015, c6ng V de c6ng b6 muc c6 tt'c bing tiAn cia nem 2014 d muc 30% va datiCn hanh chatra vao ngdy 8 thang 5 n6m 2015.

cAc KHoAN MUc NGoA BANG cAN o0r Ke ToAN

a) Cam kCt thu6 ho?t algng

Cec hgp ddng thuC hoat d6ng kh6ng hDy ngang, Tap doan phei tra mtrc t6i thi6u trong

30.06.2015vNo

927.015 4847.4'16.603 904

44 245.8€8.514

3't .12.20't4VND

2.141.497.9328.565 991 728

52.192 466.036

52.629.547 906 62.899 955.696

bl Ngo?i tC c6c lo?i

Khoen muc tiAn vd c6c khoan tlpong alLrong tiAn da bao g6m s6 vang ve ngoai tC nhu' sau

tuong lai nhu sau:

Trong vong 1 nemTuldiin5n5mTrCn 5 nam

USDEURMOPNDTCADChivangLU'On9 Vang

888 123

47 62220

336.67016 165

203 515

100

1.362

200

30

ttIII

oONG TY cO PHAN Dugc HAU GIANGMau s6 B 09a - DN/HN

Ki 6 thang k6t thlc ngay

27

(al

OOANH THU

Doanh thu thuin

Doanh tfiuDoanh thu b5n thanh phemDoanh thu b6n hang h6aDoanh thu khac

Cac khoin giam truChi6t khau thuong maiHang b6n bi fa lai

Doanh thu thuan

Trong d6:Doanh thu ben thanh phamDoanh thu ban hang h6aDoanh thu cung cap dich vu

Lai tien g0i, iien cho vayC6 tLrc, lgi nhuan dugc chiaLai chCnh lgch ry gie da thuc hienDoanh thu hoat d0n9 iai chinh khAc

30.06.2015VND

1.326 658.077.560299 357 .733 .979

13.619 423.156

30.06.2014vNo

1 .581 .042 144 .733131.350.005 218

6 335.033.661

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ItI

1 639.635 234.695 1.718.727 183.612 ONG

157 680 593.74214.033 865.625

16.613.277.687I 051 373 058

171.714 459.367 25 664.650 745

1.467.920.77532a 1.693.062.532.867

1.163.774 055.034290.527 297 138

13 619.423 156

1 .555.737.077 .705130.990 421.501

6 335.033.661

(b) Doanh thu ho?t tteng tei chinh

't.467.920,775,328'l.693.062.532.867

Ki 6 thins kiit th0q94t._30.06.20,15

VND

12.624 704 078 16.726.751.189231.788.89566/.420.126

9 404.921

30.06.20'r4VND

29a.420.268637 8't3.791167 965.257

GIA VON HANG BAN

13.530.318.020 17830.950.505

{Lq !!!I9 !e!!hir !saL.30.06.20rs 30.06.2014

Gi6 v6n crla thanh phem da b6nGie v6n cia hang h6a da ban .Gie v6n cira dich vq d6 cunq capDu phdng giam gia heng t6n kho

569.A17.418.342 672 653 131.O20273.324.093400 120 726.429 901

s.994 854.091 3 816.406 209(390 501.585) 2.s68 042.436I

ta52 745.A64.248 799 764.00S 566

coNG w c0 PHAN Duqc HAu craNc

29 CHI PHiTAI CH|NH

m5u s6 B oga - DN/HN

Ki 6 thang k€tthic nqey

IIII

Chiet kheu thanh to6nChi phi lai vayLO Cnenn lecn ry gra norooaroa rnuc nren

Chi phi taichinh khec

30.06.2015VNO

30 902 018 6423.856.327.2592.706.336 252

43.747.130

30.06.2014vNo

2A 316.449.3292 418 781.1651 204.161.824

56 568 341

30 CHI PHi BAN HANG

Chi phi nhan vienChi phi quang c6ochi phi hoithao gioi thieu sin pham

unt pntvan cnuyenChi phi khau hao tai san cd dinhChi phi nguycn lieu, vA liguChi phidung cV dd dungChi phi chdm s6c khAch hang

Chi phi chiiit khdu va khuycn maiChi phi khec

31 CHI PHi OUAN LY DOANH NGHIEP

Chi pha nhan vaCn

Chi phi beng tiCn kh6cChi phidichvu mua ngo,rlchi phi kh5u hao tdi san c6 dinhChi phidq phdng phei thu kh6 ddichi phidung cu dd dungchi phi nguyen 1i6u vat lieuInue, pnrva re pnl

37.508.429.243 31 996.000.659

Ki 6 thang ketthqc ngay

n1fl6

IIt!III

30.06-2015VNO

77.148 193.22553.302 453.77021 .556.241 .479I624.744 5437.03'1 720.0664 836 016 5551.658.638 0571.460 251.004

675197.51322910.t73 5%

30.06.2014VNO

135 329 699 85348 861.662 021

110 474 334.O72

12.682 239.5456 451 691 8731 686.059 3122 221 .593.629

16.448 749.81256 467.599 35929.830 716 439

200 203 709 808 420.458 345.955

Ki 6 thing !!l!!!h'ig!gdy30-06.2015

VND

79 788.135 24714.427 272.7369.500 879.4887 060.247 3872.366.858.1212 264 751 451

520.655.485381.107.509

30.06.2014VNO

85 793.165.18024.229.526 073

7.167.122.5236.201 433.1091 304.752.4683.864.576 686

2AO.437 016347 124.057

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116.309.947 424 129188141.112

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THU NHAP VA CHI PHi KHAC

Thu nhip khicThu nhap ttl hoa hdng ban hang

Thu nhap tu thanh ly TSCDI nu Iu oan pne eu

Thu nhap khec


--!!Lql!3!s !!t tbllig av

30.06.201svM)

19.174.74174010 112.190 910

23 660 583 620

30.06.2014VND

6.098.746 92372.090 910

784.818.1412 365 887 973

IIIII

52.947.556.270 I 321 543.947

Chiphi khacci6 trl cdn lai crla tei san c6 dinh thanh liChi phi khec

Chi phi nguyen vat lieu

Chi phi nhan c6ng

chi phi kh6u hao tdi sen c6 dinhChi phi dich vU mua ngoai

Chi phi bdng tidn khdc

12.407.O21.781 930 772 417

4t).540.534.489 8.390.711.530

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9.741 561 4792 665.460 302

195.071.659735.700.758

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CHI PHi SAN XUAT KINH DOANH THEO YEU TO

30.06.2015VND

687 .353 572.927240 017.452 124

42.510 .57 4.973138.454.158 59540 366.689 663

30.06.2014vNo

791.771 .399 042337.110 549.626

31.430.130.060260 937 .837 254

98 642 414 .415

1 .148 .702444 242 1.519 898.330 397

33

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CONG TY CO PHAN Dugc HAU GIANGMau sO B 09a - DN,HN

THUE THU NHAP DOANH NGHIEP

So thu6 trCn lor nhuan lruoc thua cia Tdp doan kh6c voi s6 thuC khi duoE tinh theo thue su6tth6ng thuong theo quy dinh cla luat thuC hiCn henh nhu sau:

(i 6 tl!!!q!e!$!9Isey30.06.2015 30.06.201/t

VND VND

315 223 677.074 337 477 757 610Lqi nhuan k6 toan truoc thu6

Thue tinh d thue suat ph6lh6(rg 22d \2014. 22%)uteu cntnn

Thu nhap kh6ng chiu thuounl pnt Knong oLtoc Knau IIU'

Du phdng thi6u cia nem truocL'U OEI INUE

Chi phithu6 thu nhap doanh nghigp

69.349.208 956

(106 597.541)87.193.32565.788.042

(15 873 895.160)

74 .333 .106 67 4

(65.652 458)227.792.595

36.692.476

17.887.335.273)

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Thu6 suet ep dgng

Theo Th6ng xr 7A2Ol4tII-BfC, ttf ngay 1 thdng 1 n6m 2014 thr.ra suat thu6 thu nhap doanhnghiep ph6 th6ng la 22"/" va kd tu ngay 1 thang 1 nem 2016 giam xu6ng cdn 20%

C6ng ty

Theo QuyCt dinh s6 3044/QD-UBND crla Uy ban Nhan d5n Thanh ph6 Cen Tho Cong ry cntuthu6 ihu nhAo doanh nohiao theo mLrc thue suat 20% tinh trf nem 2005 den nefi 2013 ve22%cho nhirng nam triip th;o. Theo d6, COng ty chiu muc thuc thu nhap doanh nghiep 22% cho n:m2015.

Cdc c6ng ty con

Ngoar trLr C6ng ty TNHH MTV In Bao bi DHG 1, Cong ty TNHH MTV DuEc ligu DHG, COng tyTNHH MTV Duoc phem ST, Cdng ty C6 ph5n Duqc s6ng Hau va c6ng ty TNHH MTV Duqcpham DHG ve cac c6ng ty kh6c trong tap doan cO nghia vu nop cho Nhe nuoc thue TNDN bang22% tren lqi nhuan tinh thue.

C6ng ty TNHH N,ITV In Bao bi DHG l ("ln Bao bl DHG 1")

Theo Giey phdp da! tu, In Bao bi DHG.1 c6 nghia vu nop cho Nha nuoc thuc.TNDN b6ng 107o

tren l9r nhuan inh th!6 tar ndm 2014 den nem 2028. Cac di.)u khoan trong Giay phep dau tu ciaIn Bao bi DHG 1 cho ph6p C6ng ty duqc mi6n thu6 thu nhap tu nem 2014 d6n 2a17 vd giAm

50% thue thu nhap t.ong tu nem 2018 den ni;m 2026.

C6ng ty TNHH MTV Duqc liCu DHG ("Duqc lieu DHG")

Theo GiSy phep dau tu, Duqc lieu DHG c6 nghia vu nop cho Nha nuoc th'JC TNDN b6ng 20%hen lqi nhuan tinh thuetrr ndm 2009 dCn nAm 2018 ve22o/o cho cAc nem ti6ptheo Cac dicukhoan tfong Giey phep dau tu cia DLrqc_lieu DHG cho ph6p Cong ty duqc mren thue thu nhaptu ndm 2009 diin 20'10 vd gjam 50% thue thu nhap trong tu n;m 2011 den nem 2013

34

CONG TY cO PHAN DI,TEC HAU GIANG

34 THUE THU NHAP DoANH NGHTEP (fiep rheo)

Loi nhuen thuan phan b5 cho c6c c6 d6ng (ddng)56 trich quy khen lhudng, phrlc lqi du kicn (")

Einh quan gra quy6n so cd ohr6u ph6 th6ng dangluu hanh

Lai co bdn tren m6i c6 phr6u tinh tren binh quan giaquyan cUa sd phr{iu ph6 thdng dang luu hanh (ttdng)

tseu sii B oga - DNrHN

ry-e !! 1t!S_!9!tt!!! "S"y

C6ng ty TNHH MTV Ouoc pham ST ("Duoc pham ST")

Theo Giay phep dau tu, Duqc phem ST c6 nghia vq nop cho Nha nu6c thu6 TNDN bing 20%tren bl nhuen tinh lhud tu nam 2OO9 den nam 2\18ve22o/. cho cac nam trdptheo Cec drdukhoan trong Giey ph6p dau tu cia Dugc pham ST cho ph6p Cdng ty duoc mren thu6 thu nhaptu na'r 20Og d6n 20 10 vd grjm 50% thu6 thL nnap rro-g t.r nam 20 1 1 d6n nim 2014

C6ng ty C6 phan DL/qc S6ng HAu CDupc Sdng Hau")

Theo Giay ph6p dau tu, DuEc S6ng HAu c6 nghia vu nop cho Nha nuoc thuC TNDN bing 20%lren loi nhuen tinh thuetun5m 2008 d6n nam 2017 vezso/o cho cbc

âm n6ptheo Cic dicu

khoan trong Giey phep d6u tLr cia Duoc Sdng H6u cho phdp Cdng ty duoc mr6n thud thu nhaptu,ndrn 2oo8 d6n 2oog ve gram 50% thu6 thu nhap kong ti nem 2o1o d6n ndm 2015

C6ng ty TNHH tvlw Duvc phim DHG (Duoc pham DHG)

Theo ciey chLrng nhan Dau tu,s6 642041000005 cia Ban Quen ly cac Khu c6ng nghiep TinhHau ciang, c6ng ty dLrqc hLrdng mrrc thu6 sudt thu6 thu nhap doanh nghiep 10% trong 15 n;mke tLp n:m bit diu di vao hoal dong. C6ng ty dud. c micn thu6 thu nhap doanh nghiep 4 nam vdgiem 50% s6 thue phei nop trong I ndm ti6p theo kA tu khi c6 thu nhap chiu thuii. Theo Thongtu 78/2014|TT-BTC, tu ngay 1 thang 1 nem 20'14 thu6 suet thu6 thu nhap doanh nghiep ph6th6ng la 22% vd k6 tu ngay 1 thang 1 n5m 2016 giam xu6ng cdn 20%. lvuc thuc Lru dai trcnkh6ng ap dung voi c6c khoan thu nhap khec C6c khoan ihu nhap khac nay chiu mr1c thue suatph6 th6n9 la 22%. C6ng ty da ddng ki' thoi di6m b6t diu tinh mrcn thu'i, giem thud tu ki, tinhthue ndm 2015

T6t ce cac micn giarn thuc tr6n kh6ng ap dung voi c6c khoan thu nhap khac cac khoan thunhaD khec chiu mLrc thue suat 22% cho ndm 2015.

LAI co BAN TREN cO PHI€u

Lei co bin rren cd phi6u tar ngay 30 ha-g 6 ndm 2015 duqc linh bang so loi.nhuan tnu:n saukhr loai lrl-r phSn trich qui khen thuong, phUc lor tu lor nhubn sau.th.d, phan b6 cho cic co d6ngchinh chia cho s6 lugng binh quan gia quyen cua so co phi6u ph6 lh6ng dang luu hanh trong ki.

-tY

II

30.6.20'15VND

260 654.164.145(31 278.499 697)

30.6.2014VM)

270.875.443'134(32.505 053 176)

229.375.664 448 238 370.389.958

87.154.200

2 632

87.154 200

2735

(-) 56 trich quy khen thudng, phuc lgi dq kien cho n6m 2015 duqc tinh d\ia vdo ry lg phan b6 lqinhuan sau thuo nam 2014 cho quy khen thuvng. phnc bi l 12o/o

Tap doan kh6ng c6 c6 phieu tiEm neng c6 t5c dong suy gidm lSitrCn c6 phi6u.

GONG TY cO PHAN Dugc HAU GIANG

Meu s6 B oga - DN/HN

crAo DlcH vor cAc BEN L|EN ouAN

C6 ddng lon nhat cia C6ng ty la T6ng COng ty Oau tu v6n Nha nuic ("SC|C"), sd hou 43.31%v6n c6 phan crla C6ng ty SCIC dLrqc ki6m soat bdi Chinh phi nuoc CHXHCN Viet Nam.

Nghiep vg vc|,i cec ben li6n quan

Trong nem cac nghiep vu sau day duoc thLrc hiCn voi c6c bCn li6n quan:

_ KY 6 th elllqlthlgjgty30.06.2015 30.06.201,t

ta)

II I Mue heng h6ave dich vlt

C6ng ty lien k6tuong ty uo pnan rao vrnn Hao

iiit Cec khoen chi cho cec nhen s! quen ti chti ch6t

LLrong va cac quycn lgi gop khac

30.800.000 5 200.000

chi te c6 ?itc

T6ng C6ng ty 8au tu ve Kinh doanh VOn Nhd nuoc('sclc) 113252 475 0O0 56.626.237 500

7.596.790861 I046.525.992

37 BAO CAO BO PHAN

Th6ng tjn bd phan duoc trinh bay theo b0 phan theo linh vuc kinh doanh cia Tap dodn 860cao chinh y6u, b6 phan theo linh vqc knh doanh duoc dua vao co ciu bao ceo n6i bO va quan

tv cua I ao ooan.

K6t qud b6o dro bO phan bao gorn cac khoen muc phan 6 trlrc trep cho mOf bO phan cing nhr-P

cho cac b6 phan duoc phan chia theo m6l co sd hqp iy C6c khoan muc kh6ng duoc phan b6

bao gijm tai san, nq phai tra doanh thu ti] hoat dong tai chinh, chi phitai chinh, chi phi b6n

hdng, chi phi quan ly doanh nghrep, It hoac 16 khac va thuii thu nhap doanh nghiep.

B0 phan theo l'inh vuc kinh doanh

Khi tr)nh bdy th6ng tin b0 phan theo linh vlrc kinh doanh, doanh thu b0 phan dua veo finh vu'c

kinh doanh la duqc phem, thuc ph;m chuc nang va fnh vuc kinh doanh khac

t 36

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II

IIt

CONG TY CO PHAN DUgC HAU GIANG

37 BAO CAO Bg PHAN (tiiip rheo)

Meu s6 B 09a - DI,UHN

Doanh thu thuanDuqc phamThuc pham chic nengKhac

Gia v6n hing bdnDLrgc phamThu,c pham chL-rc ningKhac

Lqi nhuan gopDuoc phamThuc pham ch{-fc ndngKhirc

Phan b6 cac ouv iLr Loi nhuanChuyen tLr xai dung co ban dd dang sang tei sdn

c6 dinh h0u hinhChuyen tu xay drrng co bdn dd dang sang tai san

c0 dlnh vO hinhChuyCn tLr xay dung co bdn od dang sang c61g

cu. dunq cuChuyen t-u x5y clung co bdn do dang chr phi td

truoc dai hanChuyCn t|:r chi phi tri truoc dai hen sang tai san

c6 dlnh v0 hinhChlyCn tu guy drr phdng tdr chinh sang quy dau

tLr phet trien

b. 56 tian di vay thrtc thu lrong nAm

VNO

'1.106.956.154.134101 407.514.619259.557.106 575

VNO

1.462 912.823.325112134667 9781'18.015 041 564

Ki 6 th6nq kottlluc nqay30.06.2015 30.06.2014

1.467.920.775.324 1.693.062 532.867

(566.018 790.677) (663 855 847.399)(s4.926989.267) (s2.150.8s9.936)

(231.800.0M.304) 183.757.3O2231)

(852.745 464.248) (799 764.009.566)

540.937 363 457 799 056 975.92646.4A0 525.352 59.S83 808 04227.757022.271 34.257.739.333

615 174.911.080 893 298 523 30I (":":

:i co

ftxl*i1t'

BAo cAo Luu cHUyEN TrEN TE C'BcLcrr"l

a. Cac giao dich kh6n9 bing ti6n inh hrRi,ng d6n BCLCTT

20't5VNO

837.956.645 140

vNo

392.569 .2A1 291

329.371834.116

1332.020.000

3.185.097 323

VNO

665.198 843.275Vay theo khe Lrdc th6ng thuong

c. sit tion da thrfc tri g6c vay trong nim

20,t5VND

7 4A 603.724 .370

20,t4VNO

694.908 983.479

I

Ki 6 th6ng ket thnc ngay30.06.2015 30.06.2014

vNo

259.323 '1 84 819

20 785.003.270

7.962 045.680

238.377.438

208.165.454

69.336 881.636

67 .D63114.920

Vay theo khe uoc th6ng thuong

37

coNG rY c0 PHAN DLtqc HAU GraNG

39 CAM KET

Tii san noin hanCac khoa;luong duong ti6ncac kho6n deu iu,laichinh

ngSn hqnOau lu nam gi0 dCn ngey

d6o h?nPheithu ve cho vey ngin hanPhdithu ng5n h?n khecTdi sen ngan h?n khac

Tai san dai h?nPhaithu dai han kh6cTai san dai han khdc

MA

Lai co ben tcn c6 phaCu

Laisuy giam ren c6 phi6u


3't.12.2014VNO

CAc cam k6t vd chitiCu t?o lap tai sen co dlnh tai ngay Fp bang €n il6i k6 to6n nhu sau:

30.06.2015vNo

. r?i nsalll !!iL!s !?jti!rt,?014

IIIItIttIIIIIIII

Oa dugc duyet nhung chua ky hqp d6ng 180 44a.312.541 183.740.702 869Da duqc duyet va da ki hqp d6ng nhung chua thlrc hiCn 58.839.999.235 112.U5.655 924

41

239.244 311.776 296.086.358 797

cAc su KIEN PHAT SINH sAU NGAY BAo cAo TAI cHiNH

Tai ngay 24 thang 7 ndm 2015, C6n9 ty d.6 hoan t5t vrdc.mua larc6 phreu quy tar Sd giao dic-hchund (hoen Thdnh ph6 Hd chi Minh T6ng s5 tuqng c6 phiEju damua tai id'212.250 c6 phiAu.Vrec mua lar cd phr6u nay sri dung nguon von Oui ddu tu ph5t trien

s0 LrEu so SANH

56 lieu so senh da duqc phan loai lai dB phir hgp voi cach tinh bdy cia ndm nay theo Th6ng tu200 nhu sau:

Bang can ir6i k6 b6n hqp nh6t

MAs6

100112

56 lieu bao crotruic day theoQuy6t dinh l5

vNo

694.883.291.853387.746.631.593

260.616.666.667

43.219.4U.7793.300 s58.814

808.355.513

808 355 513

Oi6u chinhVND

98 000 000 000

(260.616 666.667)

162.616.666.66729.687.311.136

(26.604 379.425)(3 082.931.711)

808 355 5'13(808.355.513)

162 616.666 66729 687 3t1.ln16.615.055.354

217 627 1D3

808.355.513808.355.513

biy lQi theoTh6ng tu 200

vNo

2.7352 735

'15 thAng 8 ndm 2015.

,\?)

123

135136155

200216268

Bao c5o tiit qua ho?t itong kinh doanh hqp nhet

(373)(373)

7071

truic day theoQuyet dinh l5

vNo

3.1083 108

Didu chlnhvNo

Beo c6o tai chinh hqp nh6t gi0a nicn dO da dugc Ban T6ng Giam

Tran Ngac Hiain

Nguoi lapLc Chanh D?oPho T6ng Giem d6cCho ki duqc iy quyen

-,sojIAa-

l,\ou!clruc dlte

Q-'}uang Pnam Huyen Nnung

38

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T I CONG TY cO PHAN Dugc HAU GIANG t cHo BAo cAo KV … DHG_6TH.… · Ong Dinh Duc Minh Chi tich Ph6 chi tich Thanh viCn ... phan Dugc Hau Giang ... (9or chung le Tap doan ) duoc