Deloitte.

CONG TV CO PHAN Du'Q'C PHAM IMEXPHARM

(Thanh I~p tet nude CQng hOa Xa hQi Chu nghia Vi~t Nam)

BAo cAo TINH HINH GOP VON CUA CHU So' HO'Uf)A euoc KIEM ToAN

Tilli ngay 15 thang 3 narn 2017

CONG TV CO PHAN oiroc PHAM IMEXPHARMSo 4, Du'ong 30/4, Thanh" pho Cao U3nhTinh Dong Thap, CHXHCN Vi~t Nam

MVC LVC

NOIPUNG

BAo cAo CUA BAN TONG GIAM DOC

BAo cAo KIEM ToAN DQC LAp

BAo cAo TINH HINH G6p VON CUA CHU 56 HO'U

THUYET MINH BAo cAo TINH HINH G6p VON CUA CHU 56 HO'U

TRANG

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2 - 3

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5 - 7

CONG TV CO PHAN DUQ'C PHAM IMEXPHARMSo 4, Du'ong 30/4, Thanh pho Cao U5nhTinh Dong Thap, CHXHCN Vi~t Nam

BAo cAo CUA BAN TONG GIAM DOC

Ban Tong Glarn doc Cong ty Co phan Ducc pham Imexpharm (gQi tat la "Cong ty") d~ trlnh Baocao nay cunq voi Bao cao tlnh hlnh g6p von cua Chu so hO'u cua Cong ty tal ngay 15 thanq 3narn 2017.

HQI DONG QUAN TRJ vA. BAN TONG GIAM DOC

cac thanh vlen cua HQi dong Quan tr] va Ban Tong Giarn doc Cong ty da di'eu hanh Cong ty choky hoat dQng tU' ngay 01 thang 01 narn 2017 den ngay 15 thanq 3 narn 2017 va den ngay I~pbao cao nay gom:

Hoi dOng Ouim trix x,.,Ong Nguyen Quoc DjnhBa Tran Th] Dao6ng Vo HO'uTuan6ng Huynh Van Nhung6ng Nguy~n QUy Son6ng Tran Anh Tuan6ng Ngo Minh Tuan6ng Tru'ong Viet vo

Chu tichPh6 Chu tlchThanh vienThanh vienThanh vienThanh vlenThanh vlenThanh vlen

Ban TOng Giilm dOcBa Tran Thi Dao" x·,.,Ong Nguyen Quoc Dinh6ng Huynh Van Nhung6ng Ngo Minh Tuan6ng Le Van Nha Phu'ong6ng Tran Heal Hanh

Tong Glam docPh6 Tong Glarn docPh6 Tong Glarn docPh6 Tong Giarn docPh6 Tong Giam doc (Bo nhlern ngay 04 thang 01 narn 2017)Ke toan tru'ong

TRAcH NHI~M CUA BAN TONG GIAM DOC

Ban Tong Glarn doc Cong ty c6 trach nhiern I~p Bao cao tlnh hlnh g6p von cua Chu so hO'u phimanh mot each trung thirc va hop Iy tlnh hlnh g6p von cua Chu so hO'u cua Cong ty trong ky, phuhop voi chuan mire ke toan, che dQ ke toan doanh nghi~p Vi~t Nam va cac quy dinh phap Iy c6lien quan den vi~c I~p va trlnh bay Bao cao tlnh hlnh g6p von cua Chu so hO'u. Trong vi~c I~p baocao nay, Ban Tong Giam doc du'Q'cyeu cau phal:

• Ll/a chon cac chfnh sach ke toan thfch hop va ap dunq cac chfnh sach d6 mQt each nhatquan:

• Dira ra cac xet dean va u'oc tfnh mQt each hop Iy va than tronq: va• Neu ro cac nguyen tac ke toan thfch hop c6 du'Q'ctuan thu hay khong, c6 nhO'ng ap dl,lng sal

I~ch tronq yeu can du'Q'ccong bo va giai thich trong Bao cao tlnh hlnh g6p von cua Chu sohO'u hay khong.

Ban Tong Glarn doc Cong ty chlu trach nhiern dam bao rang so sach ke toan du'Q'cghi chep mQteach phu hop de phan anh mQt each hop Iy tlnh hlnh g6p von cua Chu so hO'u cua cac co dong vadam bao rang bao cao nay tuan thu chuan mire ke toan, che dQ ke toan doanh nghi~p Vi~t Namva cac quy dinh phap Iy c6 lien quan den vlec I~p va trlnh bay Bao cao tlnh hlnh g6p von cua Chuso hO'u.

Ban Tong Glarn doc xac nh~n rang Cong ty da tuan thu cac yeu cau neu tren trong vlec I~p Baocao tlnh hlnh g6p von cua Chu so hO'u tal ngay 15 thang 3 narn 2017.

Thay m~t va d<;lidi~n Ban Tong Glarn doc,1L--

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Deloitte. Cong ty TNHH Deloitte Vi~t Namrang 18, Toa nha Times Square57- 69F Dong Khai, P. Ben Nqhe,Qu~n 1, TP. Ho Chi Minh, Vi~t NamDi~n tho<;li:+848 39100751Fax:+848 3910 0750www.deloitte.com/vn

So: Itl~ /VN1A-HC-8C

BAo cAo KIEM ToAN DQC L~Pve Bao cao tinh hinh g6p von cua Chu Sa hU'ut\li ngay 15 thang 3 nam 2017

Kinh qui: Cac Co (long, HQi (long Quim tr] va Ban Tong Giam (locCong ty Co phan Du'qc pham Imexpharm

Chung toi c1athuc hi~n kiem toan Bao cao tlnh hlnh gap yon cua Chu so hU'u cua Cong ty Cophan Du'Qcpham Imexpharm (gQi t~t la "Cong ty") tal ngay 15 thang 3 n~m 2017 va cac thuyetminh kern theo (gQi chung la "Bao cao tlnh hlnh gap yon cua Chu so hU'u") c1u'QcI~p ngay 17thanq 3 nam 2017, tLt trang 4 c1entrang 7. Bao cao tlnh hlnh gap yon cua Chu so hU'u c1u'QcI~ptren co so ke tcan thuc thu bang tien c10ivoi co phan phat hanh rnoi thu tien nhu' trlnh bay t~iThuvet minh so 2 phan Thuyet minh Bao cao tlnh hlnh gap yon cua Chu so hU'u.

Trach nhi~m cua Ban Tong Giam docBan Tong Glarn doc Cong ty chlu trach nhlem ve vi~c I~p va trlnh bay Bao cao tlnh hlnh gap yoncua Chu so hU'u cua Cong ty theo chuan rnirc ke toan, che c1Qke toan doanh nghi~p Vi~t Nam vacac quy c11nhphap 1'1 co lien quan c1envi~c I~p va trlnh bay Bao cao tlnh hlnh gap yon cua Chu sohU'uva chju trach nhlern ve kiem soat nQi bQ ma Ban Tong Giarn c10cxac c11nhla can thiet c1edambao cho vi~c I~p va trlnh bar Bao cao tlnh hlnh gap yon cua Chu so hU'u khong co sai sat tronqyeu do gian I~n ho~c nharn Ian.

Trach nhi~m cua Kiem toan vien

Trach nhiern cua chung toi la du'a ra 'I kien ve Bao cao tlnh hlnh gap yon cue Chu so hU'u duatren ket qua cua cuec kiem toano Chung toi c1athuc hi~n cac thu tuc kiem toan theo cac chudnrnuc kiem toan Vi~t Nam. cac chuan rmrc nay yeu cau chunq toi phai tuan thu chuan rrurc va cacquy dinh ve c1~0(flfc nghe nghi~p, I~p ke hoach va thuc hi~n cong vi~c kiem toan de c1~tc1u'Qcsu'dam bao hop 1'1 ve vi~c Bao cao tlnh hlnh gap yon cua Chu so hU'u khong co cac sai sat tronqyeu.

Cong vi~c kiem teen bao gem thuc hi~n cac thu tuc nharn thu thap cac bang chirnq kiem toan vecac so li~u va thuyet minh tren Bao cao tlnh hlnh gap yon cua Chu so hU'u. Cac thu tuc kiem toanc1u'QcIt/a chon dua tren xet doan cua kiem toan vlen, bao gem c1anhgia rui ro co sai sat tronqyeu trong Bao cao tlnh hlnh gap yon cua Chu so hU'u do gian I~n ho~c nham Ian. Khi thuc hi~nc1anhgia cac rui ro nay, kiem toan vlen c1axem xet kiem soat nQi bQ cue Cong ty lien quan c1envi~c I~p va trlnh bay Bao cao tlnh hlnh gap yon cua Chu so hU'u nharn thiet ke cac thu tuc kiemtoan phu hop voi tlnh hlnh thuc te, tuy nhien khong nharn rnuc dich dtra ra 'I kien ve hi~u quacue kiem soat nQi bQ cua Cong ty. Cong viec kiem toan ding bao gem danh gia tinh thich hopcua cac chinh sach ke toan c1u'Qcap dl,lng va tinh hop 1'1 cua cac u'oc tinh ke toan cua Ban TongGiarn doc ding nhu' danh gia vi~c trlnh bay tong the Bao cao tlnh hlnh gap yon cua Chu so hU'u.

Chung toi tin tu'ong rang cac bang chung kiem toan rna chunq toi da thu thap du'Qc la day du vathich hop lam co so cho 'I kien kiem toan cua chung toi.

Y kien cua Kiem toan vien

Theo 'I kien cua chunq tOi, Bao cao tlnh hlnh gap yon cua Chu so hU'u da phan anh trung thuc vahop 1'1 tlnh hlnh gap yon cua Chu so hU'ucua Cong ty t~i ngay 15 thanq 3 narn 2017 phu hQPvoichuan ml/c ke toan, che c1Qke toan doanh nghi~p Vi~t Nam va cac quy c1jnhphap 1'1 ca lien quanc1envi~c I~p va trlnh bay Bao cao tlnh hlnh gap yon cua Chu so hU'u va cd so ke toan nhu'trlnhbay t~i Thuyet minh so 2 phan Thuyet minh Bao cao tlnh hlnh gap yon cua Chu so hU'u.

Ten Deloitte du'gc dung de chi mi;lt ho~c nhieu thanh vien cua Deloitte Touche Tohmatsu Limited, mi;lt cong ty TNHH co tn,Jso t;;li Anh,va m;;lng Iu'Oicac hang thanh vien - mlli thanh vien la mi;lt to chltc oi;lc l{lp ve m~t phap IY. Deloitte Touche Tohmatsu Limited(hay "Deloitte Toan diu") khong cung cap dlch vI,! cho cac khach hang. Vui long xem t;;li website www.deloitte.com/aboutde biet them thong tin chi tiet ve cd cau phap Iy cua Deloitte Touche Tohmatsu Limited va cac hang thanh vien.

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Deloitte.

BAo cAo KIEM ToAN aQc L~Pve Bao cao tinh hinh gap von cua Chu so hCi'ut~i ngay 15 thang 3 nam 2017

(Tiep theo)

Cd sa ke toan va Gi{Ji h~n va dOl tllt;lng nh~n bao cao kiem toan

Chung toi xin luu y ngu'oi doc den Thuvet minh so 2 cua phan Thuyet minh Bao cao tinh hinh gopvon cua Chu so hO'u mo ta ve co so ke toan va rnuc dich su dunq. Bao cao tlnh hinh gop v?,n cuaChu so hO'u nay du'<;1CI~p de xac nh~n tinh hinh gop von cue Chu so hO'u cue Cong ty voi Uy banChung khoan Nha ruroc lam co so niern yet bo sung co phleu cue Cong tv. Vi the, Bao cao tinhhlnh gop von cua Chu so hO'u co the khong phu hop de su' dunq cho rnuc dich khac,

Nguy~n Minh ThaoPha Tong Giam (focGiay chung nhan dang ky hanh ngheThay m~t va d~i di~n choCong ty TNHH Deloitte VIf;t NamNgtw 17 thimg 3 nam 2017Thanh pho Ho Chi Minh, CHXHCN Vi~t Nam

Tran Kim Long HaiKiem tean vienGiay chung nh~n dang ky hanh nghekiem toan so 1503-2013-001-1

=}O'OI---.;!lAN..j T':II HU;IT1HAl

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CONG TV CO PHAN OUQ'C PHAM IMEXPHARMSO'4, Du'ong 30/4, Thanh ph5 Cao UinhTinh Dong Thap, CHXHCN Vi~t Nam

Bao cao tinh hinh g6p van cua Chu sa hli'uT~i ngay 15 thang 3 nam 2017

BAo cAo TINH HINH GOP VON CUA CHU so' HO'UT?i ngiw 15 thfmg 3 nam 2017

G6pyon cua Chu so hii'u 289.426.460.000Trong a6:+ Phat Mnh co phieu cho Co aong hi~n h[Ju+ Phat Mnh co phieu ESOP

T\,ingay01/01/2017

VNDT\'ingay

15/3/2017VND

T3ng trong kyVND

101.297.930.000 390.724.390.000

86.827.930.00014.470.000.000

Ou'dng Hoang VONgu'oi I~p bh~u

Tran Hoai HanhKe toan tru'ang

Nguy~n Quac DjnhPh6 Tong Giam dacNgiW 17 thfmg 3 nem 2017

Cae thuye't minh kern theo la bQ ph?n bop thenh cue Bao ceo tinh hinh gap van cue ChU so hiiu4

CONG TV CO PHAN OUQ'C PHAM IMEXPHARMSo 4, Du'ong 30/4, Thanh pho Cao LanhTinh Dong Thap, CHXHCN Vi~t Nam

Bao cao tinh hinh gap von cua Chu so hU'uT~i ngay 15 thang 3 narn 2017

THUYET MINH BAo cAo TINH HINH GOP VON CUA CHU so' HO'UThuyet minh nay la mQt bQ ph~n help tbenh va din dl1qc doc dong thai vol Bao cao tinh hinh g6p viin cua eM so hO'u

1. THONG TIN KHAI QuAT

Hinh thU'c so hU'u von

Cong ty Co phan Duoc pham Imexpharm (gQi tat la "Cong ty"), Hen than la xi nghi~pLien hi~p Du'Q'cDong Thap du'Q'cthanh I~p theo Quyet d!nh so 284/TCCQ ngay 28 thanq 9narn 1983 cua So Y te Dong Thap, du'Q'cchuyen doi tU' Doanh nghi~p Nha nu'oc thanhCong ty Co phan theo Giay chung nhan dang ky kinh doanh so 1400384433 dang ky Iandau ngay 01 thang 8 narn 2001 va cac dang ky thay doi sau do voi Ian dang ky thay doigan nhat (Ian thu 25) vao ngay 16 thanq 3 narn 2017 do So Ke hoach Dau tu tinh DongThap cap. Co phleu cua Cong ty du'Q'cnlern yet tal So giao dich chung khcan Thanh PhoHo Chi Minh theo Quyet dlnh so 76/UBCK-GPNY vao ngay 04 thang 12 narn 2006 voi machung khcan la IMP.

Nganh nghe kinh doanh va hoat dQng chinh

H09t de?ng kinh doanh chinh cua Cong ty la san xuat duoc pham, che bien diroc Ii~u; banbuon, xuat nh~p khau duoc pharn, thlet b] va dunq cu y te, hoa chat, nquyen phu li~ubao bl san xuat thuoc, cac chat di~t khuan, khtr trung cho ngu'oi (tnr danh rnuc hang hoaquy d!nh tal Muc A Phan II Phu luc so 04 ban hanh kern theo Quyet d!nh so 10/2007/QD-BTM ngay 21 thang 5 narn 2007 cua Be?Thu'dng M9i); ban buon my pham; nuoi trongducc li~u; ban buon thuc pham, thirc pham crurc nang, cac I09i rnroc uong, ruroc uong cocon, co gas; san xuat sua; heat de?ng tai chinh; san xuat thirc pham chirc nang, thucpham dinh du'ong; cung cap cac dlch vu h~ thong kho bao quan cac I09i thudc, nguyenli~u lam thucc: ban h~thudc, dl,lng cu y te, my pham va v~t pharn v~ sinh trong cac cirahang chuven doanh.

2. co so' L~P BAo cAo TINH HINH GOP VON CUA CHU so' HO'U

Cd so I~p Bao cao tinh hinh gap von cua Chu so hU'u

Bao cao tlnh hlnh gop von cua Chu so hiiu cua Cong ty tal ngay 15 thanq 03 narn 2017du'Q'ctrlnh bay bang Dong Vi~t Nam (VND) theo nguyen tac gia goc va phu hop voi chufinrrurc ke toan, che de? ke tcan doanh nghi~p Vi~t Nam va cac quy d!nh phap 1'1 co lienquan den vlec I~p va trlnh bay Bao cao tlnh hlnh gop von cua Chu so hfiu. Bao cao tlnhhlnh gop von cua Chu so huu du'Q'cI~p tren co so thirc thu bang tlen doi voi co phan phathanh mol thu tlen,

Nam tai chinh

Nam tal chinh cua Cong ty bat dau tU' ngay 01 thang 01 va ket thuc tal ngay 31 thanq12.

Ml,.lcdich 5U dl,.lngbao eao

~~~ CHI ~~. C'ON? TRACH HHli) OE!~1r.' VIET

~

De phuc vu cho vi~c xac nh~n von gop cua cac Chu so huu, Cong ty da I~p Bao cao tlnhhlnh gop van cue Chu so huu tal ngay 15 thanq 3 narn 2017.

Bao cao tlnh hlnh gop von cua Chu so huu cua Cong ty tal ngay 15 thanq 3.nam 2017 chidu'Q'csu' dl,lng de xac nh~n van g6p cua cac Chu so huu cua Cong ty voi Uy ban Chungkhoan Nha rurdc lam co so niern yet co phieu bo sung va khong du'Q'csu dl,lng cho bat kyrnuc dlch nao khac,

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CONGTV CO PHAN OUQ'CPHAM IMEXPHARMSo 4, Du'ong 30/4, Thanh pho Cao Lanh Bao cao tinh hinh gap von cua Chu sa hCi'uTinh Dong Thap, CHXHCN Vi~t Nam T~i ngay 15 thang 3 nam 2017

THUYET MINH BAa cAa TINH HINH GOP VON CUA CHU So' HO'U(Tiep theo)Thuyet minh nay fa mi?t bi?ph~n tiop thenb va din Gllqc doc Gang thiii vai Bao ceo tinh hinh gap von cue Cnu so hitu

3. CHI TIET TINH HINH GOP VON CUA CHU 56' HO'U

Co phan da phat hanh va gop du van tal ngay 01/01/2017(28.942.646 co phan, 10.000 dong/co phan)Co phan da phat hanh va gop du van trong ky(10.129.793 co phan, 10.000 dong/co phan) (*)Co phan da phat hanh va qop du von tal ngay 15/3/201739.072.439 co phan, 10.000 dong/co phan)

So HenVND

289.426.460.000

101.297.930.000

390.724.390.000

(*) Co cau co phan tang them va van qop trong ky:

Gop von bang tien m~t theo chu'dng trlnh ESOPPhat hanh co phieu cho cac Co dong hi~n hG'uTong cQng

So tienVND

14.470.000.00086.827.930.000

101.297.930.000

Theo Nqh] quvet so 20/DHQT-IMEX ngay 26 thanq 4 narn 2016 cua Dai hi?i dong Co dongThu'ong nien Cong ty Co phan Ouoc pham Imexpharm, cac Co dong cua Cong ty da pheduy~t vlec phat hanh them 10.129.793 co phan voi rnenh gia la 10.000 dong/co phen detang qop van cua Chu so hG'u. Trong do:

a) 1.447.000 co phan phat hanh theo Chu'dng trlnh phat hanh co phleu II/a chon ngu;oilao di?ng trong Cong ty (gQi tih la "ESOP") va Cong ty da du'c;1csir chap thuan cua Uyban Chung khcan Nha ruroc bang Cong van so 946/UBCK-QLPH vao ngay 23 thang02 narn 2017. Cong ty da hoan tat phat hanh 1.447.000 co phan theo Cong van so71/IMEX Bao cao ket qua phat hanh co phieu cho Can bi? Cong ty ngay 15 thang 3narn 2017.

b) 8.682.793 co phan phat hanh du'oi hlnh thirc co phieu cho co dong hien hG'u theo tyI~ 10:3 va Cong ty da du'c;1csir chap thuan cua Uy ban Chung khcan Nha mroc bangcong van so 79/GCN-UBCK vao ngay 01 thclng 12 narn 2016. Cong ty da hoan tatvlec phat hanh them 8.682.793 co phan theo cong van so 44/IMEX ve Bao cao k,etqua phat hanh co phleu de tang von co phan vao ngay 28 thanq 02 narn 2017 cho Uyban Chung khcan.

Cong ty chi co mot leal co phan pho thong khong hu'ong co nrc co dinh voi menh gia la10.000 dong/co phan. Cac Chu so hG'u cua co phan pho thong du'c;1Cnh~n co nrc khi du'c;1ccong bo va co quven bieu quvet theo ti I~ mi?t quyen bieu quvet cho moi co phan so hG'utal cac cuoc hQP co dong cua Cong ty. Tat ca cac co phan deu co quven thira hu'ong nhu'nhau doi voi gia tr] tai san thuan cua Cong ty.

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CONG TV CO PHAN oiroc PHAM IMEXPHARMSo 4, Du'ong 30/4, Thanh"phfi Cao U!lnh Bao cao tinh hinh gap von cua Chu siJ hCi'uTinh Dong Thap, CHXHCNVi~t Nam T<;iingay 15 thang 3 "am 2017

THUYET MINH BAo cAo TINH HINH GOP VON CUA CHU so' HO'U (Tiep theo)Thuyet minh nay la mqt bq ph~n hr;lp thenn va din dLfr;lcdoc dong ttiat vat Bao ceo tinh hinh gap van cue Chu so h(Ju

Chi tiet cac Co dong Ion cua Cong ty va phan von gap cua cac Co dong gap tal ngay 15thanq 3 narn 2017:

Tyl~ So co phan So tien thl!c gap% Co phan VND

Tong Conq ty Diroc Vi~t Nam 22,87 8.936.781 89.367.810.000

Cong ty Co phan Gial phap 8,75 3.420.508 34.205.080.000Phan phdl va Ban Ie Pha No

Franklin Templeton InvestmentFunds - Templeton Frontier 8,17 3.193.866 31.938.660.000Markets FundKWEBeteiligungen AG 7,93 3.096.769 30.967.690.000

Balestrand Limited 5,87 2.293.237 22.932.370.000

Co dong khac 46,41 18.131.278 181.312.780.000

Tong cQng 100,00 39.072.439 390.724.390.000

Nguy~n QUoc £>inhPha Tong Giam docNgiW 17 thi3ng 3 nam 2017

Ou'dng Hoang ViiNgu'ai I~p bieu

Tran Hoal HanhKe toan tru'iJng

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