BCTC Rieng 6 thang 2017

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHI - CTCP6-1 toa nha Vi~n Oau 161 Trung Kinh, BAo cAo CUA BAN GIAM DOC Ban Giam dO'cTong Congtv Dung djch Khoan va Hoa pham Oau khi - CTCPgQ

TONG CONG TV DUNG DJCH KHOAN vA.

H6A PHAM DAU KHi - CTCP

BAO CAO TAl CHINH RIENG

(Thanh I?p tet nl./{JcCQnghoeXahQi ChUnghia Vi~t Nam)

Cho ky hO{lt dC}ng6 thimg kat thuc

ngay 30 thang 6 nam 2017

TONG C6NG TV DUNG DJCH KHOAN vA HOA PHAM Dlu KHt - CTCP

lang 6-7 toa nhi:!Vi~n Dau khi, 167 Trung Kinh,

Cau Giay, Ha Noi, CHXHCNViet Nam

MVC LVC

BANGcAN DOl KE ToAN GIO'ANIEN DO

BAo cAo KEr QuA HOI:\TDONG KINH DOANHGIO'ANIEN DO

BAo cAo uniCHUYENTIEN T~ GIO'ANIEN DO

THUYEr MINH BAo cAo TAl CHINH RIENGGIO'ANIEN DO

4-5

6

7-8

9 - 31

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHI - CTCP

6-1 toa nha Vi~n Oau 161 Trung Kinh,

BAo cAo CUA BAN GIAM DOC

Ban Giam dO'cTong Congtv Dung djch Khoan va Hoa pham Oau khi - CTCP(gQi tat la "Tong Cong

tv") d~trinh baocae nay ding va; bao cao tai chinh rieng giiIa nien dQ eua Tong Congtv cho kYhOljltdQng 6 thang ket thUc ngay 30 thang 6 nam 2011

HQI DONG QUAN TRI VA BAN GIAM SOC

Cac thanh vh~n cua HQi dong Quan trj va Ban Giam dO'cTong Congtv da dieu himh Tong Congtv

trong ky va den ngay I~p baocaonay gam:

HOi dOng Quan tri

OngLeMljlnh Hung

Ong Nguy~n NgQcKhanh

Ong Ton Anh Thi

Ong a~ Xuan Vjnh

Ong Ha Ouy Tan

Ong Nguy~n NgQcQuynh

Bin Giam cJOc

Ong Ton Anh Thi

Ong Le Hai Phong

Ong PhljlmXuan Toan

Ong Ltfu QuO'cPhu'dng

Ba VO Hoang Hoa

Ong Khuat Quang Tien

Chu tich (bo nhh~mngay 29 thang 6 nam 2017)Chu tjch (mj~n nhi~m ngay 29 thang 6 nam 2017)(ly vit~n

(ly vien(ly vien

Uyvh~n

Tong Giam dO'cPho Tong Giam dO'cPho Tong Giam dO'cPho Tong Giam dO'cPho Tong Giam dO'cPho Tong Giam dO'c(nghi htfu ngay 01 thang 6 nam 2017)

Ban Giam dO'cTong Congtv co trach nhi~m I~p bao cao tai chinh rieng giO'anien dQ phan anh mQtcach trung thllc va hfJpIV tinh hinh tid chinh cua Tong Congtvtljli ngay 30 thang 6 nam 2017, cungnhu' ket qua hOljlt dQng kinh doanh va tinh hinh Itfu chuyen tien t~ cua Tong Congtv cho kY hOljltdQng 6 thang ket thUc cung ngay, phu hfJp val chuan mllc ke toan, che dQ ke toan doanh nghj~pVi~t Nam va cac quy (finh phap IV co lien quan (fen vi~c I~p va trlnh bay bao cao tai chinh glO'aniendQ.Trang vi~c I~p bao cao tai chfnh ri(~nggiO'anien dQ nay, Ban Giam dO'cdu'fJcyeu d3Uphai:

• Lila chQncac ehlnh sach ke toan thich hgp va ap dl,mg cac chfnh saeh do mQt each nhat quan;

• au'a ra cae xet doan va u'aetinh mQt each hfJpIvva th~n tn;mg;

• Neurocae nguyen tac ke toan thich hQpco du'fJetuan thu hay khong, eo nhO'ngap dl,mg sai I~chtrQng yeu can (fu'fJccong bo va giai thich trong bao cao tai chinh rieng giO'anien dQhay khong;

• ~p bao cao tai chrnh rieng giiIa nien dQ tren cd sa hOljlt(fQng lien tvc tru tru'ang hfJp khOng thecho rang Tong Congtvse tiep tvc hOljltdQng kinh doanh; va

• Thiet ke va thl/c hi~n h~ thO'ngkit~'msoat nQi bQ mQt cach hUu hi~u cho mvc dich I~p va trlnhbay bao cao tal chinh rh~ng910'anit~ndQ hQpIV nham hljln che rui ro va gian I~n

T6NG CONG TV DUNG DICH KHOAN vA HOA PHAM Dlu KHi - CTCP

Tang 5-7 toa nha Vi~n Oau khl, 157 Trung Krnh,

Cau Giay, Ha NOi,CHXHCNViet Nam

BAOdoCUA BAN GlAM DOC (Ti4ip theo)

TRACH NHIeM CUA BAN GIAM DOC (Tiep theo)

Ban Gic~mdoc Tdng Congtv ehiu trach nhi~m dam bao r~ng sd ke toan du'(jeghi eMp m¢t each phuhQp de pMn anh m¢t each hQpIytlnh hlnh tai chfnh cua Tdng Congtv (1bat kY thoi diem nao vadam bao r~ng bao cao tid chinh rieng glO'a nlen d¢ tW3n thU ehuan mt,t'eke toan, cM d¢ ke toandoanh nghi~p Vi~t Nam va cac quy d!nh phap Iy c6 lien quan den vi~c I~p va trlnh bay bao cae taichinh giO'a nlen d¢ Ban Giam doc rung chiu traeh nhi~m dam bao an toan cho tai san eua TdngCongtv va tht,t'chi~nCi3cbi~n phap thieh hQp de ngan eh{in va phat hi~n cae hanh vi gian I~n va saiph~m khac

Ban Giam doc xac nh~n r~ng Tdng Congty da tuan thu cac yeu diu neu tren trong vi~c I~p bao caotai chinh rieng giO'anh~nd¢

, d~i di~n cho Ban Giam doc,

NgiJY14 tMng 8 nam 2017

Deloitt tvTNHHDeloitte Nam

12A, Toa nha vtnaconex, H~J P,

BAo cAo SOAT XET BAo cAo TAl CHINH RIENG GIO'A NIEN De)

Kinh gifj: cac c6dong

HOi dong Quan trl va Ban Giam doc Tong Cong ty Dung djch Khoan va H6a pham Dau khi - CTCP

Chung toi da scat xet bao ceo tal chlnh rieng giua nien dO kern theo cue Tong Cong ty Dung dlchKhoan va Hoa pham Dau khi - CTCP (991 tat la "Tong Cong ty"), du'QcI~p ngay 14 thang 8 nam

2017, tU'trang 04 den trang 31 bao gom Bang can doi ketoan giua nien do tal ngay 30 thang 6 nam

2017, Bao cao ket qua hoet dong kinh doanh giua nien dO, Bao cao luu chuyen tii~n t~ giUa nien dQcho ky hoat dong ket thuc cung ngay va Ban thuyet minh bao cao tai chinh rieng giua nien dQ

Trach nhi~m cua Ban Giam ([tic

Ban Giam doc Tong Cong ty chju trach nhi~m ve vi~c I~p va trlnh bay trung thl/C va hQp 1'1bao caotai chinh rieng giua nien do cua Tong Cong ty theo chuan ml/c ke toan, che dO ke toan doanh nghi~pVi~t Nam va cac quy dinh phap Iy co lien quan den vi~c I~p va trlnh bay bao cao tai chinh giUa nien

dQ va chju tnkh nhi~m ve kiem soat nQi bQ rna Ban Glam doc xac djnh la can thiet de dam bao chovi~c I~p va trlnh bay bao cao tai chinh ril~ng giua ni€m dQ khong co sai sot trc;mgyeu do gian I~nho~c nham Ian

Trach nhi~m cua Kiem toan vU3n

Trach nhi~m cua chung toi la du'a ra ket lu~n ve bao cao tid chinh rieng giua nien dQ kern theo dl/atren ket qua soat xet cua chung tol Chung tOi da thl/c hi~n cong vi~c soat xet theo Chuan ml/c Vi~tNam ve hQp dong d!chVI,! soat xet so 2410 - Soat xet thong tin tai chinh giua nien dQ do kiem toanvien doc I~p cua don vi thl/c hi~n

Cong vi~c soat xet bao cao tal chfnh rieng giua nien dQ bao gom vi~c thtjc hi~n cac cUQcph6ng van,chu yeu la phong van nhU'ng ngu'di chiu trach nhi~m ve cac van de tai chinh ke toan, va thtjc hi~nthu tl,!Cphan tich va cac thu tl,!Csoat xet khac MQtcUQcsoat xet ve cobim co ph<;lmvi hEi!phdn mQtcUQckiem toan du'Qcthtjc hi~n theo cck chuan ml/c kiem toan Vi~t Nam va do v~y khong cho phepchung toi d<;ltdu'Qcsl/ dam bao rang chung toi se nh~n biet du'QCtat ca cac van de tr9ng yeu co thedu'QCphat hi~n trong mot cUQckiem toanoTheo do, chung tOi khong du'a ra'Ikien kiem toano

Ket lu;n cua Kiem toan v;en

Can cLl'tren ket qua soat xet cua chung tol, chung toi khong thay co van de gl khlen chung tol chorang bao cao tai chinh rieng giua nien dQ kern theo khOng phan anh trung thtjc va hQp IYf tren cackhia c<;lnhtr9ng yeu, tlnh hlnh tai chinh cua Tong Cong ty t<;lingay 30 thang 6 nam 2017, va ket quahO<;ltdong kinh doanh va Iu'u chuyen tien t~ cua Tong Cong ty cho ky hO<;ltdQng 6 thang ket thuc, hQp voi chuan ml/c ke toan, che dO ke toan doanh nghi~p Vi~t Nam va cac quy d!nh

an den vi~c I~p va trlnh bay bao cao tai chfnh gii1a nien dQ

Ha Nt)i, CHXHCNVi~t Nam

va m?ng Iu'Oi cac hang th,lmh

(hay "DeloitteToan

de them thOng

DeloltteToucheTohmatsuLtd va cachangthimh vlen.

TONG CONG TV DUNG D;CH KHOAN vA HOA PHAM Diu KHi - CTCP MAu soB Ola-DNlang 6-7 toa nha Vi~n Dau khi, 167 Trung Krnh Ban hanh theo Thong tu'so 200j2014m-BTCCau Giay, Ha Nai, CHXHCNVi~t Nam ngay 22 thang 12 nam 2014 eua BoTaiChinh

BANG CAN BOI KEToAN GIUA NIEN Be)

II Diu tu'taichinh naAn han 120

1 Dau tu' nam CliO'den nCl~lYdao han 123 5

III Cac khoan phai thu ng6n h,n 130

1 Phai thu ngan h<;lncua khach hfmg 131 6

2 Tra truOc cho ngllai ban ngan han 132

4 01/ phOngpMi thu ngan han kh6 doi 137 8

2 01/phong giam gia hang ton kho 149

V. T8i san ng6n h,n khac 150

1 Chi phi tratru'OC ngan hen 151

2 Thue gia trj gia tang dll(1c kMu tnI 152

3 Thue va cac khoan kMc pha; thu Nhil 153 12

nlloc

I Cat khoan phal thu dai h,n 210

1 Tai san co dinh hO'uhinh 221 10

- Gia trj hao man lOy k€ 223

- Gia trj hao man lOy k€ 229

III Diu tu'taithinh dai h,n 250 5

1 Diu tll vao congtycon 251

2 Dau tu'vao congtylien doanh 252

3 01/ phong dau tll taiehfnh dal h9n 254

IV Tai san dBi h,n khac 260

1 Chi phitriltruce dillh9n 261

TONGCQNGTAl SAN(270 = 100+200) 270

Ddn vi: VND

SOtu6i ky SO'diu ky

1.496.633.4B2.956 1.318.561.102.455204.521.287.957 157.284.210.67051.421.287.957 57.698.099.559153.100.000.000 99.586.111.11138.310.000.000

38.310.000.000890.495.651.704851.077.861.87534.157.123.75647.605.705.142(42.345.039.069)349.581.327.507350.153.176.119(571.848.612)13.725.215.7883.620.288.1568.360.981.1991.743.946.433

901.126.360.559891.660.777.87435.905.756.0118.337.100.642(34.777.273.968)240.886.755.451241.013.169.344(126.413.893)19.263.775.7753.265.233.71815.830.724.017167.818.040

339.587.433.025 359.766.496.894204.177.230 209.177.230204.177.230 209.177.230242.426.428.987 255.257.764.641217.817.723.441 230.114.141.107

303.311.666.530 303.454.703.998 (85.493.943.089) (73.340.562.891)

24.608.705.546 25.143.623.53428.961.771.492 28.961.771.492

(4.353.065.946) (3.818.147.958)95.833.712.467 102.896.000.496124.525.300.006 124.525.300.00612.769.655.880 12.769.655.880(41.461.243.419) (34.398.955.390)1.123.114.341 1.403.554.5271.123.114.341 1.403.554.5271.836.220.915.981 1.678.327.599.349

Cae thuyet minh kem thea la m(jt b(j ph(m hqp thanh eua Ma caa tai ehfnh rieng giiJa nien (i(j nay

TONG CONG TV DUNG DICH KHOAN VAHOA PHAM DAU KHI - CTCP MAu soB 01a-DN

"lang 6-7 toa nha Vi~n Dau khf, 167 Trung Kinh Ban hanh theo ThOngtu 55 200/2014/lT-BTCcau Giay, Ha Noi, CHXHCNVi~t Nam ngay 22 thang 12 nam 2014 cua Bo Tal Chinh

BANGCAN eOI KETOAN GIO'A NIEN ec) (Tiep theo)

T;;i ngay 30 tIIlmg 6 nam 2017

minh

1 Phai tra ngU'oiban ngan hen 311 13

2 NgU'Oimua tra tien trU'Ocngan han 312

3 Thue va cac khoim phai nQp Nha nU'oe 313 12

4 Phai tra ngU'oilao oQng 314

5 Chi phi phai tra ngan h9n 315 14

8 QUykhen thU'ong, phue It;ti 322

2 DI,I'phong phai tra dai han 342 18

3 Quy phat trh~n khoa hQe va eong ngh~ 343

1 Von gop cua chu s(1hU'u 411

- Cophieu phd thOng cO quyen bieu quyet 411a

3 Quy oau tu'phat trien 418

4 LQinhu?n sau thue ehu'a phan phOi 421

- Lqi nhu~n sau thue chlla pMn phOiluy 421a

ke den cuoi nam Woc

- Lqi nhu~n sau thue chlla phan phOikY 421b

nay

Hoang Tien Thanh

NgU'cYI"p biSu

Bui Tuan N99cKetoan trU'.,ng

Socuoi ky

1.145.435.968.264 1.124.390.631.439

392.222.128.03034.614.391.4302.896.390.3984.132.270.74671.387.658.01442.688.883.190553.916.264.01722.532.645.614

21.045.336.825

5.519.123.317300.725.95315.225.487.555

690.784.947.717 690.160.084.688

500.000.000.000

500.000.000.000

18.965.245.000150.685.170.08820.509.669.600

361.195.106.11424.194.564.7423.742.590.4836.756.726.1619.908.311.3856.847.769.172500.236.068.35119.355.289.031

24.009.981.409

8.483.767.901300.725.95315.225.487.555

722.081.192.501 721.231.594.472

500.000.000.000

500.000.000.000

18.965.245.00096.507.870.088105.758.479.384

100.044.686,285 5.713.793.099

849.598.029

849.598.029

Ngay 14 tMng 8 nam 2017 Cac tIIuyet minh kem theo fiJ me;t be;pMn htlP tMnh cua bao cao til; chinh rieng giiJa nien de;nay

T6NG C6NG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHi - CTCP MAusoB 02a-DNlang 6-7 toa nhaVi~nDaukhf, 167 TrungKinh Banhanhtheo Thongttfso 200/2014/lT-BTCCauGiay,Ha N9i,CHXHCNVi~t Nam ngay22 thang 12 nam 2014 ella BoTai Chinh

aAo cAo KETQUA HO~T 90NG KINH DOANH GIO'A NIEN 90

ChokY hO?t d9n9 6 tMng k€t thuc ng#JY30 thang 6 nam 2017

56 minh

1 Doanh thu thuan ve ban hing vi cung 10 21

cap dich vv

2 Gia von hang banvadimvI,!rung cap 11

3 L9Inhutn gOpve ban hing vi cung 20

cap d;ch vv (20=18-11)

4 Doanh thu h09t dQngtalchinh 21 23

- Trang do: Chi phi /§i yay 23

7.Chi phi quanIydoanh nghi~p 26 25

8 L9Inhu,n thuan tithott dqng kinh doanh 30

(30=20+(21-22)-(25+26»

11 (1J)/L9I nhu,n khac (40=31-32) 40

12 Tong191nhu,n ke toan vu&:thue 50

3.129.363.213 7.752.473.4344.771.060.193 6.317.265.010(1.641.696.980) 1.435.208.42420.509.669.600 43.528.737.355

20.509.669.600 43.528.737.355

Ngay 14 thlmg 8 nam 2017

TONG CONG TV DUNG DICH KHOAN VA H6A PHAM Diu KHi - CTCP MAu s6B 02a-DNlang 6-7 toa nhit Vi~n Di3ukhi, 167 Trung Kinh Ban hanh thea Thong tl1 so 200/2014[TT-BTCCi3u Giay, Hit NQifCHXHCNVi~t Nam ngay 22 thang 12 nam 2014 cua SOTai Chinh

BAo cAo uru CHUYEN TIEN Te GIO'A NIEN flQ

ChokY hOi!t (}t)ng 6 thang ket thuc ngiw 30 tMng 6 nam 2017

oan vi:VND

Kynay Ky tru'6c

20.509.669.600 43.528.737.355

12.688.298.186 13.987.949.47615.075.487.849 16.235.960.5441.012.082.633 145.867.252(38.041.200.215) (85.905.329.767)12.835.394.298 7.292.844.599

24.079.732.351 (4.713.970.541)

44.576.572.211 (56.533.797.315)(109.140.006.775) (31.018.288.397)112.290.954.139 (50.256.822.083)(74.614.252) (1.485.248.663)(8.090.697.523) (6.916.605.832)

(497.008.965)949.105.000 1.748.840.000(9.577.662.801) (14.475.306.782)

55.013.382.350 (1.64.148.208.578)

-~~ -~ -I.Lu'U CHUYENTIEN TilHO~T DONG KINH DOANH

2 eliu chinh cho cac khoan:

Khau hao tai san co djnh

Cae khoan dl/ phong

La eMnh I~h tVgia hoi doai do danh gial<;Iicac khoan

m\,le t~cOg& ng091t~

(tai) tit h09t dang dau tu'

Chi phi lai vay

3 Ltli nhu;n/(II) tithOft46nll klnh doanh wilc

thar 40;von IIfU 46nll

rang, giam cae khoan pMi thu

Tang, giam himg ton kha

Tang, giam cae khoan phai tra (Khong ke liii vay phai

tra, thuethu nh~p doanh nghi~p nQp)

Tang, giam chi phi tra tru'oe

Tien lai vay dii tra

Thue thu nh~p doanh nghi~p da n§p

Tien thu khae tif hO<;ltd§ng kinh doanh

Tien ehi khtlc eho h09t dQng kinh doanh

LIfUchuren tien thuantithOft 46nll k;nh doanh

II.u/u CHUYENTIEN TilHO~T eONG Diu TlI

1 Tien chi mua sam, xay dtfng t~li sim djnh va

cae tai san dai h9n khae

2 Tien thu thanh lV,nhu'Qngban TSCDva cae

tal san dai h9n khae

3 Tien chi cho 'lay, mua tOngC\,IoQeua ddn vi khclc

4 Tien thu hoi dauttlvon VaGddn vi khae

Thu lai tien gUl, co bIe va IQi nhu@ndu'c;1eehia

LIfUchuren tien thuan til hOft 46nll llfiu tfI

020304050608

09

1011121415161720

T6NG CONG TV DUNG DICH KHOAN VA H6A PHAM Diu KHI - CTCP MAu 56 B 03a-DN

BAO CAO urn CHUYENnlN T$GIO'ANIENDO (Tiep theo)

ChokYhO?t (lpng6thang ket thuc ngay 30 tMng 6nam 2017

CHiTIEU

III.LU'UCHuvEN TIENTitHO~T eQNG TAl: CHINH

1 Tien thu tit di yay

2 TientranQgoc yay

3 Co tuc, IQ; nhu~ndatra cho chu sa hU'u

Luu chuyen ben thuin tilhoft49n9 tal chinh

Luu chuy.tn tien thuan trong kj (50=20+30+40)

Tien va bldng dU'dngtien diu kj

Tien va bldng dU'dngtien cuOikj (70=50+60)

Hoang Tien Thanh

NgtlO1 I,p bi&u

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Diu KHI - CTCP MAu SO B 09a-DN

lang 6-7 toa nha Vi~n Diu khi, 167 Trung Kinh Ban hanh thee Thong tl1s5 200/2014{IT-BTCCiu Giay, Ha NQi,CHXHCNVi~t Nam ngay 22 thang 12 nam 2014 cua BQTal chinh

THUVET MINH BAOdoTAl CHINH RIENG GIO'A NIEN DQ

cae thuyet minh nay la m(lt b(l ph~n h(/p thanh va can dut;led(}e dOng thai va; bIlo cao tal ehinh rieng gifla nien (/(1 kem thea

Hinh thU'csishU'u von

Tong Cong ty Dung dich Khoan va Hoa pham Diu khi - CTCP(gQi tat la "Tong Congty") Henthan la Congty Co phin Dung djch Khoan va Hoa pham Dau khi, dl1<;iCtMnh I~p va hO{1t

dQng theo Quyet djnh sO'1544/Qf)-TCCB ngay 28 thang 4 nam 2005 cua BQtnJang BQCong

nghi~p (nay la BQ Cong thl1dng) tren co so co phan hoa Cong ty Dung dich khoan va Hoa

pham Dau khi, la doanh nghi~p Nha nl1<1c, ddn vi thanh vien h{1chtoan dQc lap thuQc T~p

doan Dau khf Vi~t Nam Giay chung nMn dang kv kinh doanh Cong ty co phan sO'

0103009579 ngay 18 thang 10 nam 2005 doSoKe hO{1chva £>autl1 thanh pho Ha NQicap

Co phieu cua Tong Cong ty dang dl1<;iCnh~myet va giao dich tren san Giao d!ch Chung khoan

Ha NQi(HNX) val rna chung khoan 12.1PVC

Tong Congty da dl1<;icSo Ke hO{1chva £>iu tl1 th~mh ph5 Ha NQj cap £>angkV thay dol Ianthu 18 ngay 27 thang 01 nam 2015 dO'lvol Giay chung nhan dang kYkinh doanh cong ty cophan sO'0103009579 ngay 18 thang 10 nam 2005 vOi von dieu I~ 12.1500.000.000.000 VND,tl1dng dl1dng 50.000.000 co phan

Tong sO'nhan vien cua Tong Cong ty t{1i ngay 30 thang 6 nam 2017 fa 254 ngl10i (t{1i ngay

31 thang 12 nam 2016: 263 ng1100

Ho,t 49n9 kinh doanh

• Nghien cUu chuyen cong ngh~, cung cap d!ch vI,! dung dich khoan, d!ch VI,!hoemthi~n va sU'achua gieng khoan dau khi, xU'IVvung c"n day gieng, tang cl10ng thu hoidau va cac djch VI,!kythu~t dau khi khac;

• Thu gom, xu lv, tai che cac 10{1iphe Ii~u va chat thai ngimh dau khf;

• XU'IV mol tru'ong va chuyen glao cong ngh~ xU'IVmol tnJong;

• Kinh doanh cac hoa chat (trU'lo{1i Nha nl10c cam), hoa pham, nguyen v~t Ii~u va cacthiet bi phl,!c VI,!tim kh~m, tham do, khai thac, v~n chuyen, tOn chua, che bien diu khf

va cac nganh kinh

• Xuat nh~p khau hoa chat (tru 10{1iNha nl10c cam), hoa pham, thiet bit nguyen li~u, vattU' phl,!CVI,Icho nganh cong nghi~p dau khi, phl,lc VI,!xU'IV, ch5ng 0 nhiem mol trl10ng

va cac ngzmhcong nghi~p khac;

• Kinh doanh vat Ii~u phl,!cVI,!cac nganh cong nghi~Pi

• Kinh doanh khi d5t va cac san pham tu khi d5t, nhien Ii~u sinh hQc;

• Kinh doanh phI,!gia cho dung dich khoan

Chu kYsan xuat, kinh doanh thong thuclng

Chu ky san xuat, kinh doanh thong thl10ng cua Tong Cong ty dU'<;iCthl/c hi~n trong thai giankhOng qua 12 thang

TONGCONGTV DUNGDICH KHOANvA HOA PHAMDlu KHI - CTCP

THUVETMINH BAO cAO TAl CHINH RIENGGIO'ANIENDO(Tiep theo) MAusO'B 09a-DN

Ciu true doanh nghi,p

ThBng tin chi tiet vecac eongty eon/eong tylien doanhcea Tong Congty tijli ngay 30 thang

6 nam 2017 nhu sau:

Tenmftg ty con

Ndi thanh

TVIt saI,p va hOfl:

40ng hiiu (Ofo)

Ha NQi 84,71Vilng Tau 51,00Quang Ngai 75,42VilngTau 51,00

Ty Itquyinbieu quyet: H~t 40ngchinh

nlm giO'(Ofo)Congtycon

CBngtyCo phan H6a pham

Dau khi DMC - Mien Bik

CongtyCo phan Haa pham

Dau khf DMC- Mien Nam

CongtyCo phan Haa pham

Dau khi DMC- Mien Trung

51,00 Kinh doanh dung dieh

khoan va eung capdjehVI)khoanCongty lien doanh

CongtyTNHH Lien doanh

DMC-VTS

va kinh doanh Barite

Tong CongtyDMC - Chi nhanh Djeh vI,.!Ky thu~t Cong nghi~p Ddn vi phI,.!thuQe

Chi nhanh Tong Congty Dung d!eh khoan va Haa pham Ddn vi phI,.!thuQe

Dau khi tijli Thanh ph5 Ho Chi Minh

Chi nhanh Trung Tam Nghien cUu ((ng dl,.!ngva Dich VI,.!Ky thu~t Ddn vi phI,.!thuQc

Chi nhanh Tong Congty DMC - Congty Dung dich Khoan va Ddn vi phI,!thuQC

2 cO'so~P BAOCAOTAl CHINH RIENGGIO'ANIENDO vA ICYKETOAN

CdsaI,p bao cao tai chinh rieng giil'a nien 40

Bao eao tal chinh rieng giO'anien dQ kem theo du'c;tctrlnh bay bang Dong Vi~t Nam (VND),theo nguyen tac gia g5c va phu hc;tpval chuan ml/e ke toan, che dQ ke toan doanh nghj~pVi~t Nam va cae quy djnh phapIy c6 lien quan den vi~c I~p va trlnh bay bao cao tai chinhgiO'anit!n dQ

Ngu'oi su dl,.!ngbao cao tai chinh rieng glU'anlen dQ nay nen dQc bao cao nay eung vai baocao tal chinh hgp nhal giO'a nien dQ eua Tong Congty cho ky hOijlt dQng 6 thang ket thuengay 30 thang 6 nam 2017 de thu th~p cae thBng tin hoan chinh ve tinh hlnh tai chrnh clingnhlf ket qua hOijltdQng kinh doanh va tinh hlnh ILiu chuyen tien t~ cua Tong Congtytrongkyo

Bao cao tai chinh rieng giO'anien dQ kem theo khBng nham phan anh tlnh hinh tai chinh, ketqua hOijltdQng kinh doanh va tinh hlnh ILiu chuyen tien t~ theo cac nguyen tac va thong I~

ke toan du'c;tcchap nh~n chung tijli cac nlfoc khac ngoai Vi~t Nam

TONG CONG TV DUNG DICH KHOAN VA HOA PHAM Dlu KHI - CTCP

THUVET MINH BAo cAo TAl CHINH RIENG GIO'A NIEN DQ (Tiep theo) MAu SO B 09a-DN

3 TOM TAT cAc CHINH sAcH KE ToAN CHU VEU

Sau day 121cac chinh sikh ke toan cM yeu du'<;1cTong Cong ty ap dl,mg trong vh~cI~p baocao tai chinh rieng gill'a nien dQ:

U'8c tinh ke toan

Vi~c I~p baocao tai chinh rieng gii.Janien dQ tuan thu theo cac chu~n ml/c ke toan, che dQ

ke toan doanh nghi~p Vi~t Nam va cac quy djnh phap Iy co lien quan den vi~c I~p va trlnhbay bao cao tai chinh gili'a nien dQyeu cau Ban Giam doc phai co nhU'ngu'oc tinh va gia djnhanh hu'ong den so Ii~u bao cao ve cong n<;1,tal san va vj~c trinh bay c,k khoan cong n<;1vatai sim tiem tang tgi ngay I~p bao cao tal chinh rieng gill'a nien dQ cung nhu' cck so Ii~u baocao ve doanh thu va chi phi trong suot ky hOgt dQng M~c du cac u'oc tfnh ke toan du'<;1cI~pbang tat ca sl/ hieu biet clla Ban Giam doc, so thl/c te phat sinh co the khac voi cac u'oc tinh,gia dinh d~t ra

Tien va cae khoan tllang dllang tien

Tien va cac khoan tu'dng du'dng tien bao gam tien m~t ti;li quy1cac khoan tien gUi khong kyhgn, cac khoan dau tu' ngan hi;ln, co kha nang thanh khoan cao, d~ dang chuyen doi thanhtien va It rui ro lien quan den vi~c bien dQng gia trj

Cae khoan diu til tai ehinh

Cae khoan d'au ttl n,am gi(1 den ngay dao hiifn

Cac khoan dau tu' nam gili' den ngay dao hgn bao gam cac khoan dau tu' ma Cong ty co ydjnh va kha nang gili' den ngay dao hgn Cac khoim dau tu' nam gill' den ngay dao hgn baogam cclckhoan tien gUi ngan hang co ky hgn

fJau ttl vao ding ty eon

Cong ty con 121cac cong ty do Tong Cong ty kiem soat Vj~c kiem soat di;lt dU'<;1Ckhi TongCong ty co kha nang kiem soat cac chrnh sach tid chinh va hOgt dQng clla cac cong ty nh~ndau tu' nham thu du'<;1C1<;11ich tu hOgt dQngclla cac cong ty nay

Gop von lien doanh

Cac khoan gop von Ih~ndoanh la thoa thu~n tren cd so ky ket h<;1pdong ma theo do TongCong ty va cac ben tham gia thl/c hi~n hogt dQng kinh te tren cd so dong kiem soat Cd sodong kiem soat dU'<;1chieu 121vi~c du'a ra cac quyet d!nh mang tinh chien 1u'<;1Clien quan dencac chfnh sach hOgt dQng va tai chlnh clla ddn vi lien doanh phai co Sl/ dong thu~n clla cacben dong kiem soat

Cac thoa thu~n gop von lien doanh lien quan den vi~c thanh I~p mQtcd so kinh doanh dQcI~p trong do co cac ben tham gia gop von lien doanh dU'<;1CgQi lacd so kinh doanh dong kiemsoat

Cae khoan dau tu' vao cong ty con, congtvlien doanh du'<;1ctrinh bay trong Bang can doi ketoan gili'a nien dQtheo gia goc tru di cac khoim dl/ phong giam gia (neu co) Dl/ phong giamgia dau tu' vim cong ty con, cong ty lien doanh du'<;1etrich I~p theo quy djnh tai Thong tu' so228/2009/lT -BTC ngay 07 tMng 12 nam 2009 clla BQTal chinh ve "HU'ongd~n ehe dQ triehI~p va su di,mg cac khoan dt! phong giam gia hang ton khot ton that cae khoan dau tu' taichfnh, n<;1phai thu kho doi va bao hanh san ph~mt hang hoa, eong trinh xay lap tgi doanhnghi~p", Thong tu' so 89/2013/lT-BTC ngay 28 thang 6 nam 2013 ella BQTai ehinh ve vi~csua doi bo sung Thong tu' so 228/2009/lT -BTC va cclcquy djnh ke toan hi~n hanh

TONG CONG TV DUNG DICH KHOA.NvA H6A PHAM Dlu KHI - CTCP

THUYET MINH sAo cAo TAl CHiNH RIENG GIO'A NIEN DQ (Tiep theo) MAu SOS Oga-DN

Hington kho

Himg ton kho dliqc xac dinh tren eo so gia thap han giua gia goc va gia tr! thuan eo the tht/chien dliqc Gia goe hang ton kho bao gom chi phi mua va cae chi phi khac eo lien quan tNctiep den viee mua himg ton kho Gia goe cua hang ton kho dliqc xac djnh theo phliong phapblnh quan gia quyen Gia trj thuan eo the tht/c hien dliqe xc3cd!nh b~ng gia ban lioe tinh trucac ehi phi lioe dnh de hoim thanh san pham cung ehi phi tiep thi, ban hang va phan phoiphat sinh

Dt/ phong giam gia hang ton kho eua Tong Congty dliqe trich I~p theo cae quy t1!nhke toanhien hinh Theo do, Tong Congty dliqe phep trich I~p dt/ phong giam gia hang ton kho 16ithai, hong, kern pham chat va trong trttang hqp gia goc eua hang ton kho cao han gia trithuan co the tht/c hien dliqc ngay ket thue ky h09t t1Qng

Til sin codinh hU'u hinh vi khau hao

Tal san co dinh hO'uhinh dliqc trinh bay theo nguyen gia tru gia trj hao mon lOy ke

Nguyen gia tal san co djnh hO'uhinh bao gom*gia mua va toan bQcck chi phi khBc lien quantrt/c tiep den vi~c t1lia tai vao tr9ng thai san sangsudl,mg

Nguyen gia tai san eo djnh hO'uhlnh do ttl lam, ttj xay dtjng bao gom chi phi xay dtjng, chiphi san xuat thtje te phat sinh eQngchi phi li3pd~t va eh9y thU

Tai san co djnh hO'uhlnh d'liqc khau hao theo phlidng phap dliong tMng dtja tren thai gian

hO'udl,mg lioc tinh, CI,Ithe nhli sau:

Kyniy

Nha xliong va v~t kien truc

May moe va thiet b!

Thiet bi van phong

Phliong tien v~n tal

Til san cO dinh vo hinh vi khau hao

Tai san eo djnh vo hinh philO anh quyensudl,lng dat, phan mem ehuyen dol ddn vi do lliangquoe te va phan mem ke toan (gQi ehung la "phan mem may tinh") Quyen su dl,mg datdliqe trinh bay theo nguyen gia tru gia trj hao mon lOy ke Quyensudl,mg dat d'liqc phan bo

theo phliong phap dliang tMng dtja tren thai gianSU'dl,lng10t1at Phan mem may tfnh dliqckhau hao theo phlidng phap dliong th~ng trong thai gian tu 3 - 5 nam

Chi phi xiy d\l'l1g cd ban do dang

Cac tal san dang trong qua trinh xay dtjng phl,lc vI.) ml,lCdlch san xuat, cho thue, quan tr!ho~c cho bat ky ml,lCdieh nao khae dliqc ghi nh~n theo gia goc Chi phi nay bao gom cac chiphi can thiet de hlnh thanh tal san phu hl;1pvol chinh sc3chke toan cua Tong Congtv. Vi~ctinh khau hao cua cac tai san nay dli<;fCap dl.lng giong nhli voi cae tal san khac, bat dau tukhi tal san0vao tr~mg sin sangsudl,lng

TONG CONG TV DUNG DICH KHOAN vA H6A PHAM DAU KHI - CTCP

THUYET MINH 8AO cAO TAl CHINH MENG GIO'A NIEN DQ (Tiep theo) MAu SO8 09a-DN

Ghi nhin doanh thu

Doanh thu ban hang du'c;1Cghi nh~n khi dOngthai tho a man tat ca nam (5) dU~uki~n sau:(a) Tong Congty da chuyen giao phan Ian rui ro va lc;1ikh gan lien vol quyen so hU'usanpham ho~c hang hoa cho ngu'ai mua;

(b) Tong Congty khong con nam giu quyen quan Iy hang hOa nhu' ngu'ai so hU'u hang hOaho~c quyen kiem soat hang hoa;

(c) Doanh thu du'c;1cXI3cdjnh tu'dng dO'lchac chan;

(d) Tong Congtyse thu du'c;1C1c;11kh kinh te tu glao dlch ban hang; va

(e) Xac dinh du'c;1cchi phi lien quan den glao dlch ban hang

Doanh thu cua glao djch 'Ie cung cap dich Vl,l du'gc ghi nh~n khi ket qua cua giao djch dodu'gc xac dinh mQt cach dang tin ~y Tru'ang hc;1pgiao d!ch 'Ie cung cap d!ch Vl,l lien quanden nhieu ky thi doanh thu du'c;1Cghi nhttn trong kY theo ket qua phan cong vi~c da hoanthimh t9i ngay cua bang can d51ke toan cuakY do Ket qua cua glao djch cung cap dich Vl,ldu'c;1Cxik Cfinhkhi thoa man tat ca b5n (4) dieu ki~n sau:

(a) Doanh thu du'c;1Cxik djnh tu'dng dO'lchac chan;

(b) Co kha nang thu du'c;1C1c;11ich kinh te tUglao d!ch cung cap d!ch Vl,ldo;

(c) Xac dinh du'c;1cphan cong vi~c da hOEmthanh t~i ngay cua bllmg din dO'lke toan; va

(d) Xac dinh du'c;1Cchi phI phat sinh cho glao d!ch va chi phi de hoan thanh giao dich cungcap dich Vl,ldo

tai tu cae khoan dau tu'du'c;1eghi nh~n khi Tong Congtyco quyen nh~n khoan fai

tal tien gU'i du'c;1eghi nh~n tren Cdso don tich, du'c;1Cxac djnh tren sO'du' eck tai khoan tiengU'iva lai suat ap dl,!ng

N90fi ti

Cac nghi~p VI,!phat sinh bang ng09i t~ du'c;1Cchuyen dOitheo tV gia t~i ngay phat sinh nghi~p'IV· SO'du' cac khoan ml,lc tien t~ co g5c ng091t~ t9i ngay ket thUc ky h09t dQng du'c;1Cchuyendol theo tV gia t~i ngay m!ly Chenh I~chtV gia phat sinh du'gc h~ch toan 'lao Bao cao ketqua ho~t dQng kinh doanh

Thue

Thue thu nh~p doanh nghi~p the hi~n tong gia trj clla sO'thue phid tra hi~n t9i va sO'thuehoanl{ii

TONG CONG TV OUNG OJCH KHOAN vA HOA PHAM olu KHZ - CTCP

THUYET MINH BAo cAo TAl CHZNH RIENG GIO'A NIEN eO (Tiep theo) MAu SO B 09a-ON

So thue phai tra hj~n tqi dl1<;1ctinh dt!a tren thu nMp chiu thue trong kYoThu nh~p chiu thuekh.3cvoi l<;1inhu~n trl10e thue d'11</etrinh bay tren bao ceo ket qua hoqt dQng kinh doanh VIthu nh~p chiu thue khong bao gom cac khoan thu nMp hay chi phi tlnh thue ho~c dl1</ckhau tru trong cac ky khac (bao gom ca I~ mang sang, neu co) va ngoal ra khong bao gomcae chi tieu khong chju thue ho~c khong dl1</ckhau tnl

Thue thu nh~p hoan Iql dl1Qctinh tren cackhoan chenh I~ch giua gia tri ghi so vacoso tfnhthue thu nh~p ella clk khoan mt,lCtai san ho~c eong n</ tren bao cao tal chinh rieng giO'anlen dQ va dl1<;1Cghi nh~n theo phU'dngphap bclmgcan dol ke toano Thue thu nh~p hoan Iqlphili tra phai dU'</cghi nMn cho tat ca khoan chenh I~ch t9m thai con tai san thue thunh~p hoan Iqi chi dl1<;1Cghi nhan khi chac chan co du IQi nhu~n tlnh thue trong tl1dng lal dekhiu tru cac khoan cMnh I~ch t~m thai

Thue thu nh~p hoan l<2Iidl1</cxac djnh theo thue suit dt! tfnh se ap dt,lng cho ky tal san dU'</cthu hoi hay n</pha! tra dU'Qcthanh toc}n Thue thu nh~p hoan l<2IidU'</cghi nh~n vao bao caoke't qua hO<2ltdQng kinh doanh va chi ghi vao von chu so hO'ukhi khoan thue do co lien quanden cac khoan mt,lc dl1Qcghi thang vitO von eM so hO'u

Tal san thue thu nMp hoan Iql va n</thue thu nh~p hoan I~i phai tra dU'</ebu tru khi Congty

co quyen h</p phap de bu tru giua tid silO thue thu nh~p hi~n hanh voi thue thu nh~p hi~nhimh phid nQp va khi cae tal san thue thu nMp hoan Iql va n<;1thue thu nh~p hoan Iql phaitra lien quan to; thue thu nh~p doanh nghi~p dU'</cqui!mIy bal cung mQt cd quan thue vaCongtyco dt! djnh thanh toan thue thu nh~p hi~n himh tren cdso thuan

Tqi ngay 30 thang 6 nam 2017, Tong Congty co mQt so khoim chenh I~ch tqm thai, tuynhien Ban Giam doc Tong Cong ty danh gia kha nang thu hoi khong chac chan; do do,khong co khoan thue thu nh~p hoan Iqi nao dl1Qcghi nh~n

Vi~c xac d!nh thue thu nh~p clla Tong Congty din cU'vao cac quy djnh hi~n himh ve thue.Tuy nhien, nhung QUYd!nh nay thay do! theo tUng thai ky va vi~c xac dinh sau eung ve thuethu nh~p doanh nghi~p tuy thuQeVaGket Qua kiem tra cuacdQuanthue e6 tham Quyen.Cac 10qithue khclc dl1</cap dl,mg theo cac 'u~t thue hi~n hanhtqiVi~t Nam

4 nEN vA cAc KHOAN niO'NG eU'O'NG nEN

socuOi kt ;;;,5 ;;.o ;;.aa ;;.a~u::::;kt:;::'~

Tien m~t

Tien gUi ngan hilng khOngkYhqn(0

Cac khoan tl1dng dl1dng tien (ii)

1.787.666.95149.633.621.006153.100.000.000

1.198.425.78056.499.673.77999.586.111.111

204.521.287.957 157.284.210.670

0) Tqi ngay 30 thang 6 nam 2017, so dl1 tien gUi ngan hang bao gom so tien

9.002.813.277 VND la khoan tien gUi t~i Ngan hang Thl1dng m<2liTNHH MTV£>qiDl1dng dang bi h<;lnche slt dl,mg, Ban Giam doc danh gia khoan tien nay se slt dl,mgdU'<;1ctrong tU'dng lal khi e6 nhung Quyet <1inh/hU'ongd~n CI,Ithe ella Ngan hang NhanU'oc

(Ii) PhilO anh cae khoan tien gUi c6kY hqn goe khong qua 03 thang vai liii suat tu 4,3%

den 5,5% cac ngan hang thl1dng mqi