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BAO CAO TAI CHINH RIENG CONG TY Co PHAN DU lfCH THANG LQl Cho ham tai chit-1h kgt thuc ngay 31/12/2017 (cid dtldc kidm toan)i Ck1C THUS' KHANH HUA
DA NI* 0 2 -:';" 2010 '16soxy ntt. .2.rar"
Cong ty CO phAn Du Lich Thing Lqi S6 04 Pasteur, Phterng Xuang Huan, TP Nha Trang, Tinh Khanh Hea
NO! DUNG
Trang
Bac, cao curt Ban lanh dao 02 - 03
Bac cao kiem town dee 14 04 - 05
Bac cao tai chinh rieng da dtrqc Idem town 06 - 39
Bang can dOi ke toin rieng 06 - 08
Bito cao ket qua host deng kinh doanh rieng 09
BA° cao ltru chuyen tien to rieng 10- 11
Thuyet minh Bao cao tai chinh rieng 12 - 39
1
CEng ty C6 phin Du itch Thing L9i Se 04 Pasteur, Phustmg Xtrang Huan, TP Nha Trang, Tinh Khinh Boa
BAO CAO CIA BAN CANH DAO
Ban linh dao Cong ty Co phin Du lich Thin Lqi (sau day g9i tit la "Cong ty") trinh bay Bio cio cua mirth va Bio cio tai chinh rie'ng cua C8ng ty cho nam tai chinh ket thitc ngay 31/12/2017.
CONG TY
COng ty C6 phin Du lich Thing Lai la Cong ty Co OIL duce thanh lap tren ca sa ce phin h6a Kluich son Thing L9i (thu6c Cong ty Du lich Khinh Boa) theo Quyet dinh s6 102/QD-UBND ngay 12 thing 01 nam 1999 dm Uy ban Nhan dan Tinh Khinh Boa. Cong ty hoot dOng theo Gay chUng nhan clang IcY kinh doanh s6 059272 do Sa Ke hoach va Diu ttr Tinh Khanh Bea cap lin din ngay 02 thing 03 Mtn 1999, ding ky thay del lin thin mu6i chin ngity 08 thing 02 dun 2017 veri s6 ding kY mai la 4200351556.
Try sa chinh cua Cong ty tai: SO 04 Pasteur, Phuang Xtumg Han, TP Nha Trang, Tinh !With H6a.
HOI DONG QUAN TR4, BAN GIAM DOC VA BAN KIEM SOAT
cac thanh vien cua 118i ding Quin ft" trong ram va tai ngay 16p bio cio nay bao gem:
BA: Phan Thi Hong Van Chu tjch HDQT (BO nhiem ngay 03 thing 02 nam 2017) Ba: Tsan Quay Liang Chu tjch HDQT (MiL nhiem ngay 03 thing 02 num 2017) Ba: Nguyen Thj Huang Giang Ph6 chic tjch HDQT (B6 nhiem ngay 03 thing 02 nam 2017) Ba: Nguyen Thj Huang Giang Pito chit tjch HDQT (Mien nhiem ngay 14 thing 04 nam 2017) Ong: Dan HuYnh Anh Tan Thanh vien HDQT Ong: Nguyen Cuing Dung Thanh vien HDQT Ong: Le Hiru Tri Thanh vien HDQT (B6 nhiem ngay 14 thing 04 nam 2017) Ba: Nguyen Thai Ha Thanh vien HDQT (B6 nhiem ngay 14 thing 04 nam 2017) Ba: Tsan Quay Liang Thanh vien HDQT (MiL nhiem ngay 14 thing 04 nam 2017)
Cic thanh vien cua Ban Giim d6c trong nam va tai ngay lip bao cio nay bao gOm:
Ba: Nguyen Thi Bao Quyen Ba: Phan Thi Heng Van Ba: Nguyen Thj Bat) Quyen Ong: Phan Minh Tri
Cac thanh vien dm Ban Kiem sok bao gem:
Ong: Hang Manh TiL Ong: Le Van Bic Ong: Nguyen Mau Hien Ba: Pham Ngoc Thanh Mai Ong: Nguyen Cong Khanh
Giim dec T6ng Giim dec Ph6 Giam dee Ph6 T6ng Giim dee
Twang ban Thanh vien Thanh vien Thanh vien Thanh vien
(136 nhiem ngay 15 thing 08 nam 2017) (MiL nhiem ngay 15 thing 08 nim 2017) (136 nhiem ngay 26 thing 05 nam 2017) (MiL nhiem ngay 26 thing 05 dun 2017)
(B6 nhiem ngay 14 thing 04 nam 2017) (B6 nhiem ngay 14 thing 04 ram 2017) (Mien nhi'e'm ngay 14 thing 04 dun 2017) (MiL nhiem ngay 14 thing 04 dm 2017)
KIEM TOAN VAN
COng ty TNHH Hang Kiem toin AASC di thuc hien lam toin cic Bio cio tai chinh rieng cho Cong ty.
2
anh dao
co • CONG TY CO PHAN TI I l"C HAN SAO Ill:"NG Vtil BAN CHINK
4.1 S6 chtIng 4103.6.4.5..0u+ s6 SCTIBS
\k )̀ Phiii-Thi Hang Van Chu tjch HDQT
Khanh Hew, ngay 15 :hang 03 nam 2018
Ngay 1'2 -0-2018 PlIONG CONG (•11I'NG SI') I TiNtt MIAMI lioA
co;M Cif CM; VIEN
D
Cong ty C6 phin Du ljch Thing L91 So 04 Pasteur, Phtremg Xucrng Hutu' TP Nha Trang, Tinh Khanh Hee
CONG BO TRACH NHICM CiJA BAN LANH DAC) DOI V43I BAO CAO TAI CHINII RIENG
Ban lanh dao Cong ty chju trach nhiem ve viec lap Bao cao tai chinh rieng phan anh trung thuc, hqp 15, tinh hinh tai chinh, ket qua hoot deng kinh doanh va tinh hinh km chuyen tien to cua CEng ty trong nam. Trong qua trinh lap Bao cao tai chinh rieng, Ban lanh dao C8ng ty cam ket da tuan th6 cac yeu ciu sau:
Xay dtmg va duy tri kiem soat nOi Ni ma Ban lanh dao va Ban Quin trj Cong ty xac djnh la can thiet a dam bao cho viec lap va trinh bay Bao cao tai chinh rieng khemg con sai sat trqng yeu do gian 1an hoc do nhim lin;
- Ltra chqn cac chinh sach ke toan thich hqp va ap dung cac chinh sach nay mgt cach nhet quan; - Dua ra cac danh gia va dSr doan hop ljr Ara then tong;
Neu re cac chu n muc ke man duqc ap dung co duqc Man 016 hay kh8ng, co nhimg ap dung sai tech tong yeu den mirc can phai citing 1)6 va giai thich trong Bio cao tai chinh rieng hay khong;
L4p va trinh bay cat Bao cao tii chinh rieng tren ca s6 tuan th6 cac Chuin muc ke toan, Che dO ke toan doanh nghi'ep Viet Nam va cac quy djnh phap15, co lien quan den viec lap va trinh bay Bao cao tai chinh; Lap cat Bao cao tai chinh rieng dura tren co se hoot Ong kinh doanh lien tuc, trir trtrimg hqp kh8ng the cho rang Cong ty se tie') tic hog Ong kinh doanh.
Ban lanh dao Cong ty dam bao ring cac s6 ke toan duqc km gia de phan anh tinh hinh tai chinh cua Cong ty, ven mire de trung than, hqp ly tai bet dr thin diem nao va dam bao ring Bao cao tai chinh rieng Man thin cac quy djnh hien hinh cua Nha nuOc. Deng thin co trach nhiem trong viec bao dam an toan tai san cua Cong ty va thuc hien cac bien phip thich hqp de' ngin chart, phat hien cac hinh vi gian tan va cac vi pham khac.
Ban lanh dao Cong ty cam ket ring Bao cao tai chinh rieng da phan anh trung thuc va hqp 1S/ tinh hinh tai chinh cua Cong ty tai thin diem ngay 31/12/2017, ket qua hoot deng kinh doanh va filth hinh ltru chuyen tien to cho nam tai chinh ket that cong ngay, ph6 hqp v6i Chuin muc ke toan, Che de ke toan doanh nghiep Viet Nam va tan thit cac quy djnh phap lje c6 lien quan den viec lap va trinh bay Bao cao tai chinh.
Cam ket khac
Ban lanh dao Cong ty cam ket ring C8ng ty tuan thu Nghi djnh 71/2017/ND-CP ngay 06/06/2017 huong din ve quan trj cong ty ap dung del veri ding ty 4i chang va C6ng ty kh6ng vi pin= nghia vu cong be thong tin theo quy djnh tai Th6ng to se 155/2015/TT-BIC ngay 06/10/2015 dm 14 Tai chinh huang clan cong be thong tin tren Thj truemg chimg khoan.
3
Caasc Se,: 200318.005/BCTC.KT7
BAO CAO KIEM TOAN DOC LAP
Kinh Qt4 CO (long, HO done Quan tri va Ban linh dap Cling ty CO plan Du ljch Thing Lqi
Chung toi di kiem toan Bao cao tai chinh rieng kern theo cult Cong ty Co phin Du ljch Thing Lqi duqc lap ngay 15 thing 03 nim 2018, tir trang 06 den trang 39, bao gem: Bang can dOi ke toan tai ngay 31 thing 12 nem 2017, Bao cao ket qua hoot deng kinh doanh, Bao cao Itru chuyen tien to cho nim tai chinh ket thitc cling ngay va Ban Thuyet minh bao cao tai chinh rieng.
A
Trach nhiem dm Ban Ii nh dao
Ban linh dao Cong ty chiu trach nhiem ve viec lap va trinh bay trung thac va Bao cao tai chinh rieng cua COng ty theo ChuAn mac ke toan, Che de ke toan doanh nghiep Viet Nam va cac quy djnh phap 15, co lien quan den viec lap va With bay bao cao tai chinh va chiu trach nhiem ve kiem soat mei be ma Ban linh dao xac djnh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khong co sai sot tong yeti do gian In hoc nhAm
Mich nhiem cua Kam Wan vien
Trach nhiem cua chung toi la dtra ray kien ve Bao cao tai chinh rieng claa tren k& qua cua cuec kiem toan. Chimg tOi di tien hanh kiem toan theo cac ChuAn mac kiem tan Viet Nam. Cac chain mac nay yeu ciu chin toi tuin thit chuan mac va cac quy djnh ve dao dire nghe nghiep, lap ke hoach va thac hien cuec kiem toan de Qat duvc sir darn bao hop ljf ve viec lieu bao cao tai chinh rieng cua C8ng ty co con sai sot tong yeu hay kitting.
COng viec kiem toan bao gem thac hien cac thii tic nhim thu thap cac bang chung kiem toan ve cac se lieu va thuyet minh tren Bao cao tai chinh rieng. Cat thin tic kiem toan dtroe laa chon daa tren xet doan cua kiem toan vien, bao gem danh gia rai ro co sai set tong yeu trong Bao cao tai chinh rieng do gian lin hoc nhAm lin. Khi thac hien danh gia cac rid ro nay, kiem toan vien di xem xet kiem soat nei be cua Cong ty lien quan den viec lap va trinh bay bao cao tai chinh rieng trung thac, hop Iy nhim thiet ke cac thti tic kiem man phu hqp veri tinh hinh thac te, tuy nhien kh6ng rthim trine dich Qua ray kien ye hieu qua cua kiem soat nOi be cua C8ng ty. Cong viec kiem toan ding bao gem danh gia tinh thich hqp cua cac chinh sach ke toan duce ap don va tinh hop lk cua cac udrc tinh ke toan cua Ban linh dao cling nhu danh gia viec trinh bay tong the Bao cao tai chinh rieng.
Chung toi tin ttrong ring cac bring chOng kiem toan ma chung ten da thu thap duce la dAy du va thich hop lam co so cho y kien kiem toan cua chimg toi.
T: (84) 4 3824 1990 I F: (84) 4 3825 3973 I 1 Le Phung Hieu, Hanoi, Vietnam A member of
HANG lam TOAN AASC 4
f
International
cis Idim toin vien
Theo St kien cua chimg toi, Bio cio tii chinh rieng di phin inh trung dive vi hqp 1St, ten cic khia quilt tong yeu tinh hinh tii chinh cua Cong ty Co phi'n Du ljch Thing Lqi tai ngiy 31 thing 12 nim 2017, cing nhu kit qui host deng kinh doanh vi tinh hinh luu chuyen den tg cho ntun tai chinh kit thiic ciing ngiy, phu hqp v6i Chuin muc ke toin, Che de ke toin doanh nghiep Viet Nam vi cac quy dinh phip 1St c45 lien quan den viec lap vi trinh biy bio cio tai chinh.
Vin a an nhin manh
Ching toi Lim y ngteri doe den Thuyet minh s6 36 trong Bin Thuyet minh Bao cio Tai chinh rieng: Theo Nghj Quyet Dai hOi ding Co ding bit thlreng so 04/201:71K-DHDCD ngiy 26 thing 12 nim 2017 dm Cong ty CO phin Du ljch Thinh Thinh Cling - Cong ty me Cong ty CO phin Du ljch Thing Lqi di thOng qua phuong in sip nhip Cong ty Co phin Du ljch Thing Lqi theo hinh thirc holm d6i co phieu.
Y Iden kiem toin chip nhin toin phi'n neu tren ctia chimg toi Mang lien quan den yin de nay.
‘ ,ViTio,;-, '`jit—m ty
/ . CONG Ti '''' I2ACH NHi 1 2 1 HANG , * \ D A
Hang Mem twin AASC
a Ph6 Tiing Ginn diic Giay chting nhin clang ky hanh nghC kiem wan s6: 0725-2018-002-1 Ha N¢i, ngity 20 thing 03 nam 2018
Le Van Tung ICiem toin vien Gitly chting nhin ding kjt hinh nghe kiem toin so: 1479-2018-002-1
011INGIllt;C BAN SAO DU NG BAN ClaiNB
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Cling ty CO phin Du ljch Thing Loi Bao cio tai chinh rang
SS 04 Pasteur, Phuong Xuctng Huan, TP Nha Trang, Tinh Kh6nh H6a Nim tai chinh ket thus ngiy 31/12/2017
BANG CAN DOI Kt TOAN RIENG Tgi ngay 31 thdng 12 ndm 2017
Ma TAI SAN Thuyet 31/12/2017 01/01/2017 A
SO minh VND VND
100 A. TAI SAN NGAN HAN 85.334.994.513 109.672.147.548
110 I. Tan vi cic khoin twang dircmg tan 03 17.137.265.415 20.366.918.995 1 1 1 1. Tien 17.137.265.415 20.366.918.995
120 II. Diu fir tai chinh ngin han 04 106.500.000 320.000.000 123 1. DAti to dim giir den ngay dio han 106.500.000 320.000.000
130 III. Cic khoin phii thu ngin hp 55.170.639.106 72.724.340.275 131 1. Phai thu ngin han caa khach hang 05 44.699.589.901 21.751.410.526 132 2. Tra Mrac cho ngutri ban ngin hp 06 2.797.505.553 2.691.733.605 135 3. Phai thu ye cho vay nein han 07 5.200.000.000 39.705.461.492 136 4. Phai thu ngin han khic 08 3.605.956.089 9.232.786.349 137 5. Dtr phang phai thu ngin han kh6 d6i (1.132.412.437) (657.051.697)
140 IV. Iling ten kho 10 7.254.877.400 11.566.447.103 141 1. Hang ton kho 7.254.877.400 11.566.447.103
150 V. Tit sin ngin hkin khic 5.665.712.592 4.694.441.175 151 1. Chi phi tra truac ngin hp 14 2.030.486.303 2.622.943.638 152 2. Thu' GTGT duqc kheu trir 591.274.270 342.470.250 153 3. Thue va cac khan khic phai thu Nha ntr6c 18 3.043.952.019 1.729.027.287
Cong ty CO phin Du lich Thing Lcoi Bao cao tai chinh ring SO 04 Pasteur, Phtrong Xucmg Huan, TP Nha Trang, Tinh Khinh Hba Nam tai chinh ket thitc ngay 31/12/2017
BANG CAN DOI KE TOAN RIENG Tgi ngity 31 thdng 12 tam 2017
Nip theo)
Ma TM ski Thuyet 31/12/2017 01/01/2017 A
SO minh VND VND
200 B. TA! SAN DAI HQ N 458.646.717.801 497.670.923.657
210 I: Cac khoin phai thu dai han 3.724.842.400 3.610.659.400 216 1. Phai thu dai hart khac 08 3.724.842.400 3.610.659.400
220 II. TM san et, Binh 346.112.250.144 382.934.641.189 221 1. Tai sin co dinh hitu hinh 12 342.053.584.313 378.652.660.559 222 - Nguyen gib 477.253.747.991 499.548.914.489 223 - Gib tri hao mon 1u5 ke (135.200.163.678) (120.896.253.930) 227 2. Tai san co djnh vo hinh 13 4.058.665.831 4.281.980.630 228 - Nguyen gib 5.739.990.000 5.603.355.000 229 - Gib tri hao mon lug ke (1.681.324.169) (1.321.374.370)
230 III. Bit dOng san dau tir 4.772.088.300 231 - Nguyen gia 4.772.088.300
240 IV. TM san do dang dal h4n 16.305.562.702 9.427.571.029 242 1. Chi phi xay dung co- ban dcr dang 11 16.305.562.702 9.427.571.029
250 V. Diu tir tai chinh dai h#n 04 70.462.343.970 65.233.566.907 251 1. Dau to vao ding ty con 58.625.429.091 58.625.429.091 252 2. Diu to vao ding ty lien doanh, lien ket 47.000.000.000 43.400.000.000 253 3. DAu ttr gop von vao don vi khic 121.810.000 1.171.810.000 254 4. Du phong du to tai chinh dai han (35.284.895.121) (37.963.672.184)
260 VI. Tai san dai han khfic 22.041.718.585 31.692.396.832 261 1. Chi phi tra trtrac dai han 14 22.041.718.585 31.692.396 .832
270 TONG CQNG TAI SAN 543.981.712.314 607.343.071.205
7
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Cong ty a phin Du Itch Thing Lqi Bio cio tit chinh rieng
SO 04 Pasteur, Phtrtmg Xtrcmg Hub, TP Nha Trang, Tinh Khanh Hea Nam tai chinh ket thk ngiy 31/12/2017
BANG CAN DOI KE TOAN RIENG Tgi ngcly 31 thong 12 norm 2017
(tip theo)
Mi NGUON VON Thuyet 31/12/2017 01/01/2017 A
SO minh VND VND
300 C. NV PHAI TRA 234.313.691.518 307.462.741.261
310 I. Ng ngtn httn 107.889.251.471 157.871.979.410 311 1. Phii tri ngueri bin ngin han 16 31.213.329.977 41.129.864.189 312 2. NguOi mua tra tien trtrac ngin hp 17 1.815.535.192 9.094.651.300 313 3. Thu6 vi cite khan phii nijp Nha nu& 18 1.885.771.866 3.761.120.265 314 4. Phai tra ngu?ri lao Ong 3.886.272.110 6.405.603.695 315 5. Chi phi phai tri ngin han 19 894.659.082 1.493.171.852 318 6. Doanh thu chua thuc hien ngin han 76.363.636 88.363.636 319 7. Phai tri ngin han khic 20 7.247.705.728 38.773.544.896 320 8. Vay vi nq thue di chinh ngin han 15 60.863.600.266 57.119.645.963 322 9. Quy khen thtrimg phiic lqi 6.013.614 6.013.614
330 II. Nir dai him 126.424.440.047 149.590.761.851 337 1. Phii tri dii han khic 20 360.200.000 1.021.000.000 338 2. Vay vi nq thue tai chinh clii han 15 124.453.449.327 147.764.366.491 341 3. Thue thu nhap hoin lai phii tri _32 1.610.790.720 805.395.360
400 D. VON CHU S6 1101.1 309.668.020.796 299.880.329.944
410 I. Viin chii se. hen 21 309.668.020.796 299.880.329.944 411 1. Wm gbp dm chit so him 283.689.770.000 283.689.770.000
411a Co dong phO thOng c6 quyin bilu quyit 283.689.770.000 283.689.770.000 412 2. Thiing du von co phan 30.508.805.878 30.508.805.878 414 3. Vtin khic ctia chic sa him 552.090.824 552.090.824 418 4. Quy dau to phit trien 59.954.135 59.954.135 421 5. Lqi nhutin sail thue chua phin phi (5.142.600.041) (14.930.290.893)
421 a LNST chua phan phoi lily id din cuoi nom truck (14.930.290.893) 13.767.501. 150 421 b LNST chua phdn phoi Aim nay 9.787.690.852 (28.697.792.043)
440 TONG CQNG NGUON VON 543.981.712.314 607.343.071.205
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Cong ty CO plan Du Lich Thing Lqi Bao cao tai chinh rieng
SO 04 Pasteur, Phuong Xucrng Huan, TP Nha Trang, Tinh Khanh Hem Nam tai chinh ket thiic ngay 31/12/2017
BAO CAO KET QUA HOAT BONG KINH DOANH RIENG Nam 2017
Ma A
SO
CHI TIED Thuyet Nam 2017 Nam 2016 mini' VND VND
01 1. Doanh thu bin hang va cung cop dfch vy 23 427.099.546.304 414.319.373.993
02 2. Cie khoan giam tnY doanh thu 39.749.057 9.969.944
10 3. Doanh thu than .4 bin hang va cung cop dfch vy 427.059.797.247 414309.404.049
11 4. Gia von hang bin 24 354.210.940.384 350.093.525.530
20 5. Lqi nhu#n g#p ve bin hang va cung cop dich vy 72.848.856.863 64.215.878.519
21 6. Doanh thu hoot dOng tai chinh 25 5.626.361.979 13.001.400.787 22 7. Chi phi tai chinh 26 17.733.121.836 60.705.169.193 23 Trong do: Chi phi IN vay 19.612.635.864 22.831.991.365 25 8. Chi phi bin hang 27 13.604.178.303 8.471.850.498 26 9. Chi phi quan 1y doanh nghiep 28 35.147.438.853 33.391.219.047
30 10. Lqi nhu#n thuin tir hoyt dOng kinh doanh 11.990.479.850 (25.350.959.432)
31 11. Thu nh#p khic 29 10.160.494.998 1.453.297.271 ) 32 12. Chi phi khfic 30 11.305.752.678 2.093.616.482
40 13. Lqi nhu(in khac (1.145.257.680) (640.319.211)
50 14. Icing Iqi nhu(in ke toan trigrc thug 10.845.222.170 (25.991.278.643)
51 15. Chi phi thus thu nh#p doanh nghiep hien hanh 31 252.135.958 1.773.542.572 52 16. Chi phi thus thu nhOp doanh nghiep hob toi 32 805.395.360 932.970.828
60 17. Lqi nhu(in sau thug thu nh#p doanh nghiep 9.787.690.852 (28.697.792.043)
Ngubi lip bieu
Nguyin Thi Hong
Cong ty a phin Du ljch Thing Lqi Bao cio tai chinh riling SO 04 Pasteur, Phtrong Xucmg Hub, TP Nha Trang, Tinh Ithanh Hoa Nam tai chinh kit thtic ngay 31/12/2017
BAO CAO LU'U CHUYEN TIEN Tt RIENG Nan: 2017
(Theo pituang phdp gldn tap)
ma cid TIED Thuyet Nam 2017 Nim 2016 s6 minh
I. LUU CHUYEN TIEN TAT HOAT BONG KINH DOANH
VND VND
01 1. Lai nhujin :flak thui 10.845.222. 170 (25.991.278.643) 2. Dieu chlnh cho ac khodn 41.265.422.804 76.060.672.678
02 - Khiu hao tai sin c6 dinh va bAt dung san dAu to 26.992.954.151 28.268.596.397 03 - Cic khoan du phong (2.203.416.323) 37.834.539.357 04 - Lii, 16 chenh lech t gii h6i doii do danh gia 1ai
cite khoan mqc den to c6 g6c ngoai te (107.247.628) (158.611.436)
05 - Lii, 16 a host dOng dau to (3.029.503.260) (12.715.843.005) 06 - Chi phi lii vay 19.612.635.864 22.831.991.365 08 3. Lai nhujin tir hogs tl¢ng kinh doanh fru& shay ddi
von lieu ilOng 52.110.644.974 50.069.394.035
09 - Ting, giam cac khoan phai thu (19.105.032.815) (8.121.784.165) 10 - Ting, giam hang t6n kho 4.311.569.703 (3.662.762.963) 11 - Ting, giam cac khoan phai tra (khOng ke lai vay
phai tra, thud thu nh#p doanh nghiep phai n0p) (35.232.081.594) 31.879.912.157
12 - Ting, giam chi phi tra truck 10.243.135.582 (6.009.053.694) 14 - Tien 1ai vay di tra (19.737.602.487) (22.889.823.864) 15 - Thue thu nh#p doanh nghiep di nOp (1.636.645.941) (3.050.207.543) 20 Lieu chuyin tan than fr holm dOng kinh doanh (9.046.012.578) 38.215.673.963
II. LUU CHUYEN TIEN Tit HOAX DQNG DAU TU. 21 1. Tien chi a mua sim, xay dung tai sin co dinh
va cac tai sin dii han khac (7.173.267.734) (15.664.995.050)
22 2. Tien thu tir thanh 1Sr, nhuqng ban tai sari c6 (filth va cac tii sin dai hen khac
5.139.591.228 21.818.182
23 3. Tien chi cho vay, mua cac cong cu nq cua darn vi khac
(13.496.500.000) (178.100.000.000)
24 4. Tien thu h6i cho vay, bin lai cac cong ct,t nq cCia dun vi khic
35.555.461.492 161.408.000.000
25 5. Tien chi dAu hr gop v6n vio don vi khac (3.600.000.000) (27.272.953.601) 26 6. Tien thu h6i dau to g6p v6n vio don vi khic 75.031.107.516 27 7. Tien thu lai cho vay, c6 tirc va lqi nhuin Cluqc chia 8.941.161.685 5.035.964.800 30 Ltru chuyln tan thudn lir hogt dOng tau tie 25.366.446.671 20.458.941.847
HI. LUU CHUYEN TIEN TAT HOAT DQNG TAI CHINH 33 1. Tien thu dr di vay 144.079.744.256 120.333.423. 707 34 2. Tien tra nq g6c vay (163.646.707.117) (169.127.912.482) 40 Lieu chuyin tan thuiln trr hop dj ng tdi chinh (19.566.962.861) (48.794.488.775)
50 Luu chuyen lien than trong nim (3.246.528.768) 9.880.127.035
\\
10
Va Thi Minh Cam
Cong ty CO phin Du Lich Thing 141 Bao cao tai chinh King St) 04 Pasteur, Phtremg Xucrng Han, TP Nha Trang, Tinh Khanh H6a Nam tai chinh k6t th6c ngdy 31/12/2017
BAO CAO CHUYEN TIEN n RIENG Ndm 2017
(Theo phweng phdp Vein tap)
Ma CHI TIEU Thuyet Nam 2017 Nam 2016 so minh VND VND
60 Tien va twang throng tien din nam 20366.918.995 10.328.180.524 61 Anh htrerng cita thay d6i ty gid hOi dodi quy doi ngoai t6 16.875.188 158.611.436
70 Tien va twang throng tien cuii nam 03 17.137.265.415 . 20.366.918.995
Ngu*i lap bieu
Nguyen Thi Hing
Khanh Hew, ngay 15 the ng 03 nom 2018 Ke toan trttirng Chu tjch HDQT
ClieNG IIIVC BAN SAO DUNG BAN CIIINI
S6 chang tht;c0.0.3.6.45u* so • SCT/B.-
Ngay 12 *..2018 ..
PRONG CONG CHING SO 1 TiN11 KOMI
'G CITING VIEN
11
Dia chi Khanh Hoa Binh Thudn Binh Thudn Binh Thuin
Khanh 116a Can The Urn Deng Ben Tre HO Chi Minh
Kinh doanh du Itch, Kinh doanh du lich, Kinh doanh du ljch, Kinh doanh dich vn thtrcmg mai
Kinh doanh du 11ch, Kinh doanh du ljch, Kinh doanh du Itch, Kinh doanh du ljch, Kinh doanh du lich,
khach san khach san khach san taxi, gidt iii va
khach san kWh san khach sari khach san khach san
Hoat dOng kinh doanh chinh
Ong ty Co plan Du lich Thing Lqi Bao cdo tai chinh rieng
Se 04 Pasteur, Phtrang Xtrcmg Huin, TP Nha Trang, Tinh Khanh H6a Nam tai chinh ket tilde ngay 31/12/2017
THUYET MINH BAO CAO TAI CHiNH RUNG Nam 2017
1. DAC DIEM HOAT DQNG Ci.JA DOANH NGHICP
I1inh thin sir hint von Cong ty Ce phin Du lich Thing Lqi la Cong ty CO phan dtrqc thanh Idp tren ca so ce phan h6a Khach san Thing Lqi (thuec Cong ty Du lich Khanh 1-16a) theo Quyet dinh se 102/QD-UBND ngay 12 thing 01 nam 1999 cua Uy ban Nhan din Tinh Khanh H6a. Cong ty hoat deng theo Giay chi:mg nhdn clang kY kinh doanh se 059272 do SO. Ke hoach va Dalt to Tinh Khanh H6a cap Ian eau ngay 02 thing 03 nam 1999, clang kY thay doi Ian thin muai chin ngay 08 thing 02 nam 2017 vii so dang kY mai la 4200351556.
Try sa chinh cua Ong ty tai: Se 04 Pasteur, Phtrang Xuong Huan, TP Nha Trang, Tinh Khanh 116a.
Von dieu le, cua Cong ty la: 283.689.770.000 deng; ttrang throng 28.368.977 ce phAn; Menh gia met ce phan la 10.000 (long.
Linh vue kinh doanh Kinh doanh djch vu khach san, du ljch.
Nginh nghe kinh doanh Hoat deng chinh cua Cong ty la: - Khach san; Cac djch vu du Lich khac; Kinh doanh nha hang; - Djch vu xOng hoi, xoa b6p, dich vu Karaoke, djch vu cat t6c; - Mua ban nrcru; Mua ban thl(fic la dieu san xuAt trong ntrac; Dai 1Y mua ban, kY gin hang him; - Dich vu dal ly thu dot ngoai ti); Dich vu ket not truy cap intcmct; - Vin tai hanh khach bang xc o to; Kinh doanh lir hanh nei dia va gate te; - Cho thue nha phuc vu cdc muc dich kinh doanh (kiet, trung tam thuang mai); - Cho thue nha ca trang bj ky thuat dac biet (pheng hoa nhac, hei truing, phong cuai).
Dic diem hoat Ong cua doanh ngtiiep trong nam tai chinh cd finh htremg den Bdo ciao tai chinh rieng
- Nam 2017, ket qua kinh doanh cua Cong ty bao gem ket qua kinh doanh cua mOt se Chi nhanh men thanh lap trong 6 thang cuei nam 2016. Dieu nay din tai doanh thu, gia yen cua Cong ty ky nay tang gin 28% so vii ding kY nam truck.
- Trong nam, Cong ty di thuc hien thanh ly lictp deng hcrp tic kinh doanh vii Cong ty Ce phan Du Ijch Thanh Thanh Cong, Cong ty CO phAn Du ljch Thanh Thanh Cong Lim Deng, Cong ty CO ph'in Du lich Ben Tre. Deng thai, COng ty chim dirt hoat dOng cua Chi rthanh Lim Deng, Chi nhanh Can The va Chi nhanh Ben Tre tic ngay 30/06/2017.
Ciu true doanh nghiep COng ty c6 cac don vi true thudc sau: Chi nhanh Khach san Michelia Chi nhanh TTC Palace - Binh Thuin Chi nhanh TTC Hotel Premium - Phan Thiet Chi nhanh Trung tam Kinh doanh Thucmg mai va Djch Binh Thudn
Chi nhanh Dec Let (*) Chi nhdnh Can The (**) Chi nhanh Lam Deng (**) Chi nhanh Ben Tre (**) Chi nhanh HO Chi Minh
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C8ng ty CO phAn Du lich Thing Lyi 13fio cao tai chinh rieng
Se 04 Pasteur, Phirong }Wong Huan, TP Nha Trang, Tinh Khanh Ilea N5m tai chinh ket thlic ngay 31/12/2017
(*) Chi nhanh hach toan dec lap.
(**) Cac Chi nhinh nay da chim dirt hoat Ong to ngay 30/06/2017.
ThOng tin ve cac cong ty con, cong ty lien doanh, lien ket cua Cong ty: Xem chi tiet tai Thuyet minh se 04.
2. Cid DO VA CHINH SACH TOAN AP DVNG TAI CONG TY
2.1. KS, ke Wan, Qum vi tien te' sir dyng trong ke Wan
KS, ke toan nam cua Cong ty theo nam ducmg lich bat Tau tir ngay 01/01 va ket thitc vao ngay 31/12 hang nam.
Dan vj tien to sir dung trong ghi chop ke toan la Deng Viet Nam (VND).
2.2. ChuAn nurc va Che do ke toan ap dyng
Che dd ke loan ap dung Cong ty ap dung Ole de Ke toan doanh nghiep ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22/12/2014 dm Be Tai chinh va Thong tu se 53/2016/TT-BTC ngay 21/03/2016 dm BO Tai chinh ve viec sira dei, be sung met so dieu cua Thong tu so 200/2014/TT-BTC.
Tuyen ba vd viec twin dui Chucin mtrc ke loan va Che tiro ke toan
Cong ty da ap dung cac ChuAn Imre ke toan Viet Nam va cac van ban htrang clan Chuin muc do Nha mac da ban hanh. Cac Bac) cao tai chinh &roc lap va trinh bay theo dimg moi quy djnh clia tong chuin muc, thong tu twang dAn that hien ChuAn mire va Che de ke toan doanh nghiep hien hanh dang ap dung.
2.3. Co. so. lap Bio cao tai chinh rieng
Bac cao tai chinh rieng (lucre trinh hay thco nguyen tic gia gee.
Bao cao tai chinh rieng cita Cong ty dtrgc lap trOn co sa tong hop cac bac cao tai chinh cua cac don vj thanh vien hach toan phu thuOc, hach toan dOc lap va oh Van phong Cong ty.
Trong Bac cao tai chinh rieng cua COng ty, cac nghiep vu giao djch nOi be va se du nei be co lien quan den tai san, nguen von va ding ng phai thu, phai tra nOi be da dugc loai trir toan be.
Nhang ngutri sir dung cac Bac cao tai chinh rieng nay nen doc cac Bao cao tai chinh rieng ket hop voi cac Bao cao tai chinh hcrp nhat clia Cong ty va cac Cong ty con cho nam tai chinh ket at& ngay 31 thing 12 nam 2017 de. co dit thong tin ve tinh hinh tai chinh, ket qui hoat deng kinh doanh va cac luting hru chuyen tien to cua ca Ong ty.
2.4. Cong cu tai chinh
Ghi nkm ban dau
Tai san tai chinh Tii san tai chinh cua COng ty bao gem tien va cac khoan tucmg throng tien, cac khoan phai thu khach hang va phai thu khac, cac khoan chO vay, cac Ichoin diu ttr dai han. Tai thin diem ghi nhan ban &Au, tai san tai chinh &roc xac djnh theo gid mua Ong cac chi phi phat sinh khac lien quan true tie!) den viec mua, phat hanh tai san tai chinh d6.
Ng phai tra tai chinh
Nq phai tra tai chinh cua Cong ty bao gem cac khoan vay, cac khoan phai tra nguen ban va phai tra khac, chi phi phai tra. Tai then diem ghi nhan Van dau, cac khoan no phai tra tai chinh dtrgc xac dinh thco gia phat hanh Ong cac chi phi Oat sinh lien quan true tiep den viec phat hanh nq phai tra tai chinh dO.
Gia tri sau ghi nhdn ban dau
Hien tai chua co cac quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dAu.
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Bao cao tai chinh rieng COng ty a phAn Du lieh ThAng Lvi SO 04 Pasteur, Phuimg Xtrang Huan, TP Nha Trang, Tinh Khanh Hea Nam tai chinh ket thitc ngay 31/12/2017
2.5. Cie nghiep vn bang ngoai tc
Cac giao dich bang ngoai t trong nam tai chinh dugc quy den ra ding Viet Nam theo ty gia thuc to tai ngay giao dich.
TS, gia giao dich thvc te nay dugc xac djnh theo nguyen tic sau: Khi mua ban ngoai te: La ty gia dugc quy djnh trong hgp ding num, ban ngoai t4 giaa COng ty va Ngan hang thuang mai;
Khi ghi nhan ng phai thu: La ty gia mua caa Ngan hang thuang mai nai Cong ty chi djnh khach hang thanh town tai thin diem giao dich Oat sinh;
Khi ghi nhan ng phai tra: La tjr gia ban dm Ngan hang thuang mai ncri Cong ty du kien giao dich tai thai diem giao dich phat sinh;
Ty gia giao dich thuc to khi danh gia lai cac khoan mac tien tg c6 goc ngoai to tai thin diem lap Bao cao tai chinh rieng dugc xac dinh thco nguyen tic:
Doi yen khoan muc phan loai la tai san: Ap dang ty' gia mua ngoai to cita Ngan hang thuang mai nai Cong ty thuinig xuyen co giao dich;
Doi vai tien giri ngoai te: Ap dung ty gia mua caa chinh ngan hang nai Cong ty ma tai khoan ngoai te; Doi vii khoan muc phan loai la no phai tra: Ap dung ty gid ban ngoai to cua Ngan hang thuang mai nai Cong ty thuang xuyen c6 giao dich.
Tat ca cac khoan chenh loch tjr gia thuc te phat sinh trong nam va chenh loch do danh gia lai se du cac khoin mac tien tg c6 goc ngoai tir tai thin diem lap Bao cao tai chinh dugc hach town vao ket qua hoat deng kinh doanh nam tai chinh. Trong d6 lai chenh loch ty gia do danh gia lai se du cu6i nam cua cac khodn muc tien te co goc ngoai tg khong dugc sir dung de phan phei Igi nhuan hoac chia co tire.
2.6. Tien
Tien bao gam tien mat tai quy, nen giri ngan hang khong kjr han, lien dang chuyen.
2.7. Cac khoan dau ttr tai chinh
Cac khocin ciliu to num gia den ngay echo hon bao gem: Cac khoan tien giri ngan hang c6 kjr han, cac khoin cho vay &rye nam gia den ngay dao han v6i mac dich thu lai hang kjr va cac khoan dau ttr nam gia den ngay dao han khac.
Cdc khoan dciu to vao cac Cong ty con, Cling ty lien Idt dirge ghi nhan ban dAu tr8n so ke toan theo gia goc. Sau ghi nhan ban dau, gia trj cua cac khoan clan tu nay dugc xac djnh theo gia goc trir di dor phong giam gia khoan dau tu.
Cac khoan to gap an vao cac cicm vi khac bao gem: Cac khoan dau tu vao cong cu yen cao dan vi khac khong co quyen kiem soat, ding kiem soat hoac c6 anh twang dang Ice dei veri ben dugc dau ttr. Gia trj ghi so ban dAu cua cac khoan dau tu nay dugc xac dinh theo gia goc. Sau ghi nhan ban dau, gid tri cua cac khoan dau tu nay dugc xac djnh theo gia g6c trir di du pilot-1g giam gia khoan &Au ttr.
Du phong giam gia cac khoan (tau tu dugc lap vao thai diem can nam cu the nhtr sau:
Den vii cac khoan dAu ttr vao cong ty con, cong ty lien ket: Can cir vao Bao cao tai chinh cua cong ty con, cong ty lien ket tai thin diem trich lap du phong. Dv phong giam gia dau tu dugc lap khi dan vi nhan dau tu phat sinh 18, ngoai trir truing hap khoan 18 del da nam trong ke hoach khi quyet dinh dau tu.
Den vgi khoan dau to nam gia lau dai (khong phan loai la chang khoan kinh doanh) va khong co anh twang clang ke din vii ben dugc dau ttr: Neu khoan dau to vao co phieu niem yet hoac gia trj hgp ly cua khoan dAu hr dugc xac dinh tin cay thi viec lap du phOng (Ivo tren gia tri thi truing cua ce phieu; Neu khoan dau to khong xac dinh dugc gia tri hgp ljr tai thai diem bao cao thi viec lap du phong can cir vao Bao cao tai chinh tai thai diem trich lap du phong caa ben dugc dau to.
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Cong ty Co phin Du Lich Thing Loll Bao cio tai chinh rieng
S6 04 Pasteur, PhuOng Xtrcmg Huin, TP Nha Trang, Tinh Khanh H6a Mint tai chinh kit thuc ngay 31/12/2017
- DOi vai cac Ichoan diu to nim gift den ngay dio han: Cin cir kha nang thu h6i a lip dv phong phii thu Ich6 doi theo quy djnh caa phap luit.
2.8. Cac khoin nq phii thu
Cac khoin phai thu ducrc theo doi chi tiet theo ky han phai thu, d6i ttrqng phai thu, loci nguyen to phai thu, va cac yeu to khac theo nhu ceu quan 1y dm Cong ty.
Dtr phong nq phai thu kho doi ducrc trich lap cho cac khoan: Nq phai thu qui han thanh town ghi trong hop ding kinh te, cac khe uac vay nq, cam kit hop ding hoc cam kit nq vi nq phii thu chua den han thanh town nhtmg kh6 c6 khi ning thu hei. Trong d6, viec trich lap dor phong nq phai thu qua han thanh toan duqc can cir vao thai gian tra nq gore theo hqp ding mua ban ban dim, kitting tinh den viec gia han nq gifra cac ben va nq phai thu chua den han thanh town nhtmg Ichach nq di lim vio tinh tang phi san hoc dang lam thu Arc giai the, met tich, b6 trim.
2.9. Hang ten kho
Hang ti .' kho dtrqc ghi nhin ban dAu theo gia g6c bao gem: Chi phi mua, chi phi the Men va cac chi phi lien quan ft-km tiep khic phit sinh de c6 dtrqc hang t6n kho 6 dja diem va tang thai tai thai diem ghi nhin ban diu. Sau ghi nhin ban din, tai thai diem lip Bio cio tai chinh neu gia tri thun co the thvc hien duqc dm hang ten kho thip horn gia g6c thi hang ten kho duqc ghi nhin theo gia tri thuin co the thvc hien ducrc.
Gia tri hang ten kho dtrqc xfic djnh theo phuang phap binh quin gia quyen thing.
Hang ten kho duqc hach town theo phucrng phip ke khai thuong xuyen.
Dv phong giim gii hang ten kho dtrqc lip vio thai diem cuOi nim can cu theo se chenh Lech giita gii gec cita hang ten kho 16n horn gia tri thuan co the thtrc hien duqc.
2.10. raj sin co dinh vi Bit dOng sin diu trr
Tai san c6 djnh hau hinh, tai sin co dinh vo binh dtrqc ghi nhin ban din theo gia g6c. Trong qui With sir citing, tai sin c6 dinh heu hinh, tai sin c6 djnh ve hinh dtrqc ghi nhart theo nguyen gia, hao mon 1119 ke va gii tri con lai. KhAu hao dtrqc trich theo phtrcmg phip duang thing.
Khau hao tai sin c6 djnh duqc trich theo phtrcmg phip (Mang thing vai theri gian khau hao dtrqc vac tinh nhu sau: Nhi dm, vat kien trim 03 - 30 nam May mac, thiet bi 04 - 10 ram Phtrang tin vin tai 06 - 10 am Thiet bj van phong 03 - 08 nim
- Cic tai sin khac 04 - 06 nim - Quyen sir dung dit 30 - 36 ram - Phin mem quin ly 03 - 05 nim
BAt dang sin diu ttr duqc ghi nhin theo gia 1)6i vai bAt ding san diu to nem gift ch6 tang gia, truac ngay 01/01/2015 duqc tinh trich Ichiu hao theo phiumg phap du?mg thing twang ttr nhu cac tai san khac, ke tit ngay 01/01/2015 khong thvc hien trich khiu hao.
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Bio clio tai chinh rieng Cong ty Co phin Du Lich Thing L91 Se 04 Pasteur, Mien Xtrcmg Huan, TP Nha Trang, Tinh Khanh flea Nam tai chinh ket thin ngay 31/12/2017
2.11. Hop ding hip tic kinh doanh (BCC)
Hap ding harp tic kinh doanh (BCC) la thea thudn bing hip ding cua hai hoc nhieu ben a ding thuc hien hoat Ong kinh to nhtmg !thong hinh thanh phap nhan dee lip. Hoat deng nay co the dugc ding kiem sat boi cac ben Op von theo di& thudn lien doanh hodc kiem soat bai met trong s6 cac ben tham gia.
Trong nam, C8ng ty tiep tuc thuc hien cac hgp ding hgp tic kinh doanh vc viec quan ly, kinh doanh va dieu hanh cac khach san, nha hang, co ser kinh doanh thuec so him cua cac don vi del tic va .thu ty c hien phan chia lgi nhudn theo re tinh ten tong doanh thu than hang thing (kitting bao gem phi phuc vu). Cu the:
- Quin ly, kinh doanh va dieu hanh Khach san TTC Premium - Da Lat thuec se him cua COng ty Co plan Du lich Thinh Thanh Cong. Ty le phan chia ap dung la Cong ty CO phAn Du lich Thing Lgi huang 78,4% va Cong ty Co phan Du lich Thanh Thinh COng Wang 21,4%. Hgp ding nay da thanh ly tir ngay 31/01/2017.
- Quin ly, kinh doanh va dieu hanh Khach san TTC Premium - NgQc Lan thuec sb hitu cua C6ng ty CO phin Du lich Thanh Thanh C6ng Lam Deng. Ty re phan chia ap dung la Cling ty Co phAn Du lich Thing Lqi huang 66,6% va C8ng ty Ce phin Du lich Thanh Thanh Using Lam Deng huang 33,4%. FIgp ding nay di thanh ly tix ngay 31/01/2017.
- Quin ly, kinh doanh va dieu hanh Khach san TTC Premium - Can The thuec se hire cua C6ng ty CO phin Du lich Thanh Thanh Cong. Ty 1e phan chia ap dung la Cong ty CO phin Du lich Thing Lqi huang 65% va Cong ty Co phin Du lich Thanh Thanh COng huang 35%. Hgp thing nay di thanh lY tir ngay 31/01/2017.
- Quin 1Y, kinh doanh va dieu hanh Trung tam Tiec ctrai Deng Khoi Palace, Nha hang Nei, Nha hang Deng KWh 2, Khach san Ben Tre, Nha hang Dong Chau thuec se him cua Cong ty CO phin Du lich Ben Tre. Ty le phan chia Sp dung IA Cong ty Co phin Du lich Thing Lqi huang 80% va Cong ty CO phin Du lich Ben Tre huang 20%. Hgp citing nay di thanh ly tir ngay 31/01/2017.
- Quan 1Y, kinh doanh va dieu hanh Khach san TTC Hotel Deluxe - Sai Gen thuec so hat dm Cong ty Co phin Nu& khoang Da Kai den ngay 16/07/2017, Ice tir ngay 17/07/2018 thuec so, hire cua Cong ty Co phan TTC Deluxe Sai Gen. Ty le phan chia ap dung la Cong ty Co plan Du lich Thing Lqi 'men 68% va C6ng ty CO phAn TTC Deluxe sai Gem twang 32%.
2.12. Chi phi tra trim&
Cac chi phi da phat sinh lien quan den ket qua hoat ging san xuit kinh doanh cua nhieu kj, ke toan dugc hach toan vao chi phi tra truem Olin be din vao ket qui hog Ong kinh doanh trong cac ky ke toan sau.
Viec tinh va phan be chi phi tra truck dai han vac, chi phi san xuit kinh doanh timg ky ke toan dugc can dr vao tinh chit, mire de timg loai chi phi a Iva chgn phuang phap va tieu thin phan be hgp 1Y. Chi phi tra trove dugc phan be din vao chi phi san xuat kinh doanh theo phtrcrng phap dueng thing.
Lqi the thtrang mai phat sinh khi sap nhdp dugc C6ng ty dirge phan be trong thei gian 10 ndm.
2.13. Cfic khoin n9 phii tra
Cac khoan ng phai tra dirge theo &Si theo ky han phai tra, doi tugng phai tra, loai nguyen tg phai tra va cac yeu to khac theo nhu cAu quan ly cua Cong ty.
2.14. Vay
Cac khoin vay dugc theo dal theo timg dei tugng cho vay, timg khe Ink vay ng va ky han phai tra cua cac khoan vay.
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Bio cao tat chinh rieng Cling ty Co phin Du ljch Thing Lqi Se 04 Pasteur, Phtrong Xtrang Huan, TP Nha Trang, Tinh Khanh Flea Nam di chinh kit thud ngay 31/12/2017
2.15. Chi phi di vay
Chi phi di vay duqc ghi nhan vao chi phi san xuit, kinh doanh trong nam khi phat sinh, trir chi phi di vay lien quan true tiep den viec din to xay dung hoc san xuit tai san d6 dang duqc tinh vao gia trj cua tai san d6 (duqc von hoa) khi c6 du cac dieu kien quy dinh trong Chun mvc Ke toan Viet Nam s6 16 "Chi phi di vay". Ngoii ra, dei vei khoan vay rieng phnc vtt viec xay ch,mg tai san co djnh, bit ding san diu tu, lai vay duqc yen h6a ke ca khi then gian xay dung du&i 12 thing.
2.16. Chi phi phiii tra
Cac khoan phai tra cho hang h6a djch At di nh#n duqc ter ngtreri ban ho#c di duqc cung cap cho ngu6i mua trong ky bac cao nhtmg thuc te chua chi In va cac khoan phai tra khac nhu: chi phi lai tien vay phai tra... duqc ghi nh#n vita chi phi san xufit, kinh doanh cua ky bao cao.
Viec ghi nh#n cac khoan chi phi phai tra vao chi phi san xuAt, kinh doanh trong nam duqc thuc hien theo nguyen tic phit hqp gia doanh thu va chi phi phat sinh trong nam. Cac khoan chi phi phai tra se duqc quyet toan vett se chi phi thuc te phat sinh. So chenh Lech gift so trich truck va chi phi thuc te duqc hoan nh@p.
2.17. Von chit sir haw
Von dau to cua chit so heti ducm ghi nhin theo se yen thuc gOp cua chit so hint. 7;
Thing du yen ce phirt phan anh chenh tech giaa menh gia, chi phi true tiep lien quan den viec phat hanh ce phieu va gia phat hanh ce phieu (k'e ca cac truemg hqp tai phat hinh ce phieu quy) va co the la thing du dtrcmg (neu gia phat
) hanh cao ham menh gia va chi phi taw quan tiep lien den viec phat hanh ce phieu) hoc thing du am (neu gia phat anh thip ham menh gia va chi phi true tiep lien quan den viec phat hanh ce phieu).
Von khac thuec Von chit so hftu phan anh se yen kinh doanh duce hinh thanh do be sung ter kit qua hoot &Ong kinh doanh hoc do duqc tang, bleu, tai trq, danh gia loi tai san (neu duqc phip ghi tang, gigim Vein diu ttr cua chu so Wu).
Lqi nhu#n sau thud chua phan phi phi!' anh kit qua kinh doanh (lai, 16) sau thud thu nh#p doanh nghiep va tlnh hinh phan chia lqi nh ;win ho#c xir 1St 16 cua CEng ty. Viec phan phi lqi nhu#n duqc thtrc hien khi Cong ty c6 lqi nhu#n sau thud chua phin phei khong vuqt qua mac lqi nhu#n sau thus chua phan phei tren Bao cao tai chinh hqp nhAt sau khi di loci tr6 anh huOng cua cac khoan lai do ghi nhan tic giao djch mua gia re. Truong hqp tra co tire, lqi nhufin cho chit so hint qua mire se lqi nhutin sau thus chtra phan phei ducc ghi nhtln Mu tnrCmg hqp giam yen g6p. Lqi rthufm sau thug chua phan ph6i c6 the duqc chia cho cac nha deu ao dua tren gip yen sau khi duqc Doi hei ding co ding phi duyet va sau khi da trich lftp cac quy theo Dieu 10 Ging ty va cac quy djnh cua phap lu#t Viet Nam.
:oNG Co tirc phai tra cho cac ce d6ng duqc ghi nhfin la khoin phai tra tren Bang Cfin dei ke toan cua Cong ty sau khi co thong bao chia ce tire cua Hei deng Quan trj Cling ty. Tit
2.18. Doanh thu
Doanh thu ban hang
Doanh thu ban hang duqc ghi nh#n khi ding thoi theta min cac dieu kien sau: - PhAn lim rui ro va lqi ich gin lien vOi quyen se hitu san phim hoc hang hem di ducc chuyen giao cho nguoi mua; - COng ty kheng con nim gift quyen quart hang h6a nhtr ngtr6i so him hang hea hoac quyen kiem soat hang h6a; - Doanh thu duqc xac djnh ttrcmg dei chic chin; - Cling ty da thu duqc hoac se thu duqc lqi fch kinh t6 ter giao djch bin hang; - Xac djnh duqc chi phi lien quan den giao djch ban hang.
17
1
Cling ty Co phin Du rich Thing Lqi Bao cao tai chinh rieng
Se 04 Pasteur, Phtrang Xtrcmg Huan, TP Nha Trang, Tinh Khanh Hoa Nim tai chinh ket thuc ngay 31/12/2017
Doanh thu cung cdp dich vy Doanh thu cung cap dich vu duqc ghi nhin khi ding th&i thea man cac dieu kien sau: - Doanh thu duqc xac dinh twang dOi chic chin; - Co kha nang thu duac lqi ich kinh td tir giao dich cung cap dich vu. do; - Xac dinh duqc phin ding viec di hoan thanh vao ngay lip Bang can &Si ke toan; - Xac dinh dtrqc chi phi phat sinh cho giao dich va chi phi a hoan thanh giao dich cung cap dich v4t dO.
Phin cling viec cung cap dich vu di hoan thanh dtrqc xac dinh theo phuang phap dinh gia ding viec hoan thanh.
Doanh thu hogs dOng tea chinh
Doanh thu phat sinh tir tien lii, tien ban quyen, ce tirc, lqi nhuin dtrqc chia va cac khoan doanh thu host ding tai chinh khac duqc ghi nhin khi them man ding thai hai (2) dieu kien sau: - CO kha nang thu duqc lqi ich kinh 4 tir giao dich 86; - Doanh thu dtrqc xac dinh tuang del chic chin.
2.19. Gia von hang ban
Gia von hang ban trong nam duqc ghi nhin phi hqp vii doanh thu ph& sinh trong nam va dam bao tuan thu nguyen tic thin trong.
2.20. Ghi nhin chi phi tai chinh
Cac khoan chi phi dtrqc ghi nhin vao chi phi tai chinh gem: - Chi phi di vay van; - Chi phi giao dich ban chang khoin; - Dq phang ten that diu to vao don vi khac, khoin to phat sinh khi ban ngoai te, 16 gia hal doai... Cac khoan tren duqc ghi nhtin theo tang se phat sinh trong nam, khong ba trir vii doanh thu hoot deng tai chinh.
2.21. Thue thu nhip doanh nghiep
a) Tai san thud thu nhip hoin lai va Thue thu nhip hoin lai phai tra Tai sin thud thu nhip hoin lai dugc xac dinh dtra tren tang chenh lech tam thai duqc khau trir va gia tri dtrqc khan ITir chuyen sang ky sau ctia cac khoan 18 tinh thud va uu dii thud chtra sir dung. Thug thu nhip hoin lai phai tra duqc xac dinh dtra ten cac khoan chenh lech tam th&i chiu thud
Tai sin thud TNDN hoin lai va Thue thu fillip hoin lai phai tra dtrqc xac dinh theo thud suit thud TNDN hien hanh (hoic thud suit du tinh thay doti trong twang lai neu viec hoan nhip tai sin thud thu nhip hoin lai hoc thud thu nhip hoan 10i phai tra nim trong th&i gian thug suit mai co hieu Itrc), dtra tren cac mirc thud suit va lust thus co hieu lqc vac) ngay ket thiic Icy nam tai chinh.
b) Chi phi thug TNDN hien hanh va Chi phi thus TNDN hoin 10i Chi phi thud TNDN hien hanh duqc xac dinh tren ca sa thu nhip chiu thud trong nam va thus suit thug TNDN trong nam tai chinh hien hanh.
Chi phi thug TNDN hoan lai dtrqc xac dinh tren ca sa s6 chenh lech tarn thai dm:7c khiu trk so chenh lech tam thOi chiu thus va thus sat thus TNDN.
Ithang bri trir chi phi thug TNDN hien hanh vii chi phi thud TNDN hoin lai.
.A
"I 1
18
CEng ty Co phin Du lich Thing Lid S6 04 Pasteur, Phu&ng Xucmg Huan, TP Nha Trang, Tinh IChinh Hoa
Bao cao tai chinh rang Nam tai chinh k6t thitc ngay 31/12/2017
3. TIEN VA CAC KHOAN TU ONG WONG TIEN 31/12/2017 01/01/2017 1
VND VND
Tien mat 1.960.987.435 2.056.833.468 Tien gin ngan hang khong kY han 15.031.776.562 18.163.031.161 Tien dang chuyin 144.501.418 147.054.366
17.137.265.415 20.366.918.995
4. CAC KHOAN DAU TU. TA! CHINH
a) Diu to nim err d6n nay dao han
31/12/2017
Gia g6c Gia trj ghi so
VND VND
01/01/2017
Gia gOc Gia tri ghi s6
VND VND
Diu to ngin han 106.500.000 106.500.000 320.000.000 100.000.000 - Tien giri c6 kY han 106.500.000 106.500.000 320.000.000 100.000.000
106.500.000 106.500.000 320.000.000 100.000.000
1 19
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Cling ty C6 phin Du ljch Thing Lqi Bao cao tai chinh rieng SO 04 Pasteur, Phuong Xtrcrng Huan, TP Nha Trang, Tinh Khanh Hoa Nam tai chinh ket tit& ngay 31/12/2017
Diu fir vito ding ty con Thong tin chi tiet ve cac cling ty con dm Cong ty vio ngay 31/12/2017 nhu sau: Ten ding ty con Ncri thinh lep va TS, lqi ich
hog dOng Cling ty Co phan Du ljch Deng Thuan Ninh Thuan 97,56%
TS/ le quyen bieu quy& 97,56%
Hog Ong kinh doanh chinh Kinh doanh du ljch, khich sin
Diu tir vao cling ty lien doanh, lien ket Thong tin chi tiet ve cac tong ty lien doanh, lien ket caa Cong ty vio ngay 31/12/2017 nhtr sau: Ten cling ty lien doanh, lien ket Nai thinh lip va
hog deng Ty 1e lqi ich TS, le quyen
bleu quyet
Clang ty Olen Du lich Nui Ta Cu Binh Thuan 48,02% 48,02%
DAti tir vio dem vi khae: Ten ding ty nhan dau ttr Nai thanh lap va
hoat Ong Ty le lqi ich Ty le quyen
Neu quyet Cling ty Co phin Thucrng mai Bia Sai Gen Khanh Hoi 5,00% 5,00% Nam Trung BO
Hog deng kinh doanh chinh Mua bin bia nrqu, ntrerc giai
Hog Ong kinh doanh chinh
Kinh doanh du ljch, khach son
5. MAI THU NGAN HAN CiJA KHACH HANG 31/12/2017 01/01/2017
VND VND
Phai thu cua khfich hang chi tiet theo khfich hang c6 s6 dtr iOn - Cong ty TNHH Thtrang mai va Du lich Anex Viet Nam 15.380.000 1.411.907.098 - COng ty TNHH Lit hanh Pegas Misr Vi't Nam 751.446.400 1.983.882.389 - C6ng ty Co phan Charter Du ljch Viet Nam 1.123.209.000 - Cling ty CO phin Du lich Thanh Thanh Cong 35.085.312.404 5.812.469.031 - Cac khan phai thu khach hang khac 8.847.451.097 11.419.943.008
44.699.589.901 21.751.410.526 6. TRA TRUOC CHO NGIAH BAN NGAN HAN
31/12/2017 Gid tri VND
01/01/2017
Gii tri Du pheng
VND VND
Du phong VND
- Cong ty TNHH Kien true Le Thanh Hai 1.142.800.000 & COng sq
- C6ng ty TNHH Bia va Nu& giai khat 1.693.640.417 Viet Nam
Cac khoin tra truck ngtdri ban khitc 1.654.705.553 998.093.188 2.797.505.553 2.691.733.605
21
Cling ty C6 phin Du ljch Thing Loi Bio do tel chinh rieog
88 04 Pasteur, Phu.(Mg Xucrng Humn, TP Nha Trang, Tinh Khanh Hoa Nam tai chinh kit thfic ngiy 31/12/2017
7. PHAI THU VE CHO VAY NGAN HAN 31/12/2017
Gia tri Du phong
VND VND
01/01/2017
Gia tri Du phong
VND VND
- Cling ty TNHH Tom Thjnh Phat Binh Thuan
- COng ty Co phin Du ljch Thanh Thanh Cong
- COng ty a phin Du ljch D6ng Thufm (i) 5.200.000.000
- 27.163.461.492
- 12.542.000.000
5.200.000.000 - 39.705.461.492
(i): Khoan cho Cong ty CO phin Du ljch D6ng Thuan vay: Lai suit cho vay: 10%/ni'm; Mµc dich vay: Stia chira, cai to khu nghi dew TTC Premium Resort - Ninh Thuan; Hinh thin dam bao: Tin chip.
8. PHAI THU KHAC 31/12/2017 01/01/2017
1
9
Gia trj Du phang Gia tri Du phong
a) Nein hen
VND VND VND VND
- Phai thu ve lai lien giri, Lai cho vay 1.007.541.163 4.453.590.190 - Phai thu ve c6 tiro va lgi nhuan dtrqc chia 9.744.800 1
- Tam img 1.027.177.499 1.057.225.967 - Kjr cugc, kjr quje 188.920.000 - Phai thu Cling down tier cho mugn 1.228.100.000 1.228.100.000 - Cfic khoan chi her 1.616.726.720 - Phai thu khac 343.137.427 678.478.672
3.605.956.089 - 9.232.786.349
b) Dii hon
cuvc, quk 3.724.842.400 - 3.610.659.400
3.724.842.400 3.610.659.400
22
CEng ty a phin Du Itch Thing Lai Bao cao tai chinh rieng SO 04 Pasteur, Phuong Xtrang Huan, TP Nha Trang, Tinh Khanh Hea Nam di chinh ket th6c ngay 31/12/2017
9. NO XAU 31/12/2017 01/01/2017
Gia g6c Gia trj co the thu hOi
Gia g6c Gia tri co the thu hoi
VND VND VND VND
- T6ng gia trj cac khoin phai thu, cho vay qua hp thanh town hoac chua qua han nhtmg kho co kha nang thu hoi
1.261.323.609 194.568.797 783.083.109 126.031.412
+ C6ng ty TNHH MTV Dich vu Tarn Lqi 369.000.000 369.000.000 + B6 Kg' hogch va Ddu to 109.393.845 109.393.845 + Cong ty TNHH Thurmg Mgi va Du Lich 64.298.000 64.298.000
Khcinh Chuang + C6ng ty Co phdn Tap clown Ddu to Xudt
nhap khdu Tang hqp sal Gan 20.714.439 20.714.439
+ C6ng ty TNHH MTV Istanbul 187.290.825 56.187.247 187.290.825 93.645.412 + Truang Mffl Hang 29.386.000 29.386.000 32.386.000 32.386.000 + C6ng ty Co phan Thanh Nggc 10.670.000 + C6ng ty TNHH XNK Along san Hang An 159.085.000 47.725.500 + Cong ty Co phdn Thuang mgi Dich vu 141.999.500 42.599.850
Du lich sai gen Quac t
+ C6ng ty Co phein AS1ABOOKING 62.234.000 18.670.200 + Qudn Ha Nhi 107.252.000 • + Cac khdch hang khac 131.315.250 65.657.625 - /
1.392.638.859 260.226.422 783.083.109 i 126.031.412'
10. HANG TON KHO 31/12/2017 01/01/2017
J7.̀.
Gia gec Dtr phong Gia gcic Dor phong
VND VND
- Nguyen lieu, vat lieu 2.511.598.069 - C8ng cu, dung cu 1.444.835.169 - Hang hea 3.298.444.162
VND VND
4.607.999.032 1.389.956.706 5.568.491.365
7.254.877.400 - 11.566.447.103 Li(
11. CHI PHI XAY DUNG CO BAN D6 DANG • vs- 31/12/2017 01/01/2017
VND VND
Mua SIM 174.000.000 Chi phi mua container Hotel 174.000.000
- Xay dtrng ca ban 16.114.326.880 9.427.571.029 Dv an Khu Du ljch DOc Lit (i) 11.797.616.986 8.544.846.686 Nang cap Nha hang nuking tai TTC Phan Thiet 3.971.347.139 Dtr an khac 345.362.755 882.724.343 Salt china 17.235.822 Sera chits phOng kinh doanh TTC Palace 17.235.822
16.305.562.702 9.427.571.029
(i) Dtr an Khu Du lich D6c Let bao g6m cac hang muc ma rung khu nghi dtrEmg - giai tri: Khich san, Nha hang, Biet thtr nghi cheeing...Dv an co tong mire dAu to han 458 ty ding, dor kien hoin thanh vao Quy 11/2022.
23
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Cang ty Co plan Du Ijch Thing Lqi Him cao tai chinh riling
SO 04 Pasteur, Phuang Xtrang Huan, TP Nha Trang, Tinh Khanh Flea Nam tai chinh ket thitc ngay 31/12/2017
13. TAI SAN CO DINH VO BINH Quyen sir
dung Qat Chuang trinh
phan mem COng
VND
NguyEn gil
VND VND
S6 du din nam 4.480.569.000 1.122.786.000 5.603.355.000
- Mua trong nam 314.635.000 314.635.000
- Thanh 1y, nhucmg ban (178.000.000) (178.000.000)
S6 dir cu6i nam 4.480.569.000 1.259.421.000 5.739.990.000
Gil trj hao men lily ke SO du diu nam 745.136.264 576.238.106 1.321.374.370
- Khiu hao trong nam 115.722.024 248.094.442 363.816.466
- Thanh ly, nhucmg ban (3.866.667) (3.866.667)
SO dv cu6i nam 860.858.288 820.465.881 1.681.324.169
Gil tri: 61110 Tai ngay dau ram 3.735.432.736 546.547.894 4.281.980.630
Tai ngay cu6i nam 3.619.710.712 438.955.119 4.058.665.831
14. CHI PHI TRA TRU13C :4z 31/12/2017 01/01/2017
a) Ngin han VND VND A
- COng cu dung cu, vat to xuat dimg cha phan b6 1.050.081.562 2.016.023.409
- Chi phi dOng phuc nhan vien 380.115.563 121.251.929
- Chi phi bao hiem 51.891.252 135.901.558
- Cac khoan ichac 548.397.926 349.766.742
2.030.486.303 2.622.943.638
b) Dai han - Cong cu dung cu, vat to xuAt dung ch& phan b6 5.742.645.128 14.717.998.908
- Lqi the thtrcmg mai phat sinh tir sap nhap Cong ty CO phan Du ljch Binh Thuen 12.634.263.508 14.132.546.455 (I)
- Lqi the thtran mai phat sinh t* sap nhap Cong ty CO phan Du ljch Phitc Lqi 1.175.374.421 1.322.296.217
(Chi phi tra truac sap nhap tir Cong ty CO phin Du ljch Binh Thuan) (2)
- Chi phi bao tri, sirs china 941.301.900 891.146.861 - Chi phi mua cay canh 105.099.600 - Cac khoan khac 1.548.133.628 523.308.791
22.041.718.585 31.692.396.832
(1) Lqi the thuang mai phat sinh tir viec sap nhap Cong ty CO phan Du ljch Binh Thuan theo Hcfp dOng sap nhap ngay 02/12/2015 lit 15.702.829.395 VND. Gil trj lqi the thuang mai duqc phan b6 trong th8i gian 10 nam ke tir thing 01/2016, s6 da phan b6 vao chi phi nam 2017 la 1.570.282.940 VND.
(2) 1.41i the thtrang mai phat sinh tir viec sap nhap Cong ty CO phin Du lich Phitc Lqi vao C8ng ty CO phin Du lick Binh Thuan nam 2015 s6 tien 1.555.642.608 VND. Gil trj lqi the thuong mai duqc phin b6 trong thei gian 10 nam ke tir thing 07/2015, s6 da phan bo vao chi phi nam 2017 là 155.564.261 VND.
25
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1.06
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Bao cao tai chinh rieng SO 04 Pasteur, Phterng Xing Huan, TP Nha Trang, Tinh Khanh Hem
Nam tai chinh ket th6c ngay 31/12/2017
31/12/2017 Gia tri SO c6 kha
nang tra ng
VND
VND
01/01/2017
Gia tri Se c6 kha nang tra nq
VND VND
16. PHAI TRA. NGU'en BAN NGAN HAN
Phai tra ngtriri ban chi fiat theo nha cung cap c6 so thrift
COng ty C6 phAn Du lich Thanh Thanh 11.401.803.474 11.401.803.474 135.304.000 135.304.000 Cong
Cong ty TNHH MTV KS', thuat - Xay dung Toan Thinh Phat
- 13.663.414.951 13.663.414.951
Cong ty TNHH Bia va Ntr6c Giii Khat 3.392.261.677 3.392.261.677 Vi'e't Nam
C8ng ty C6 phAn DAu to Thinh Thanh 1.306.097.910 1.306.097.910 3.720.485.548 3.720.485.548 Cong
Ging ty Co phAn Du lich Ben Tre 550.000.000 550.000.000 3.350.907.282 3.350.907.282 COng ty TNHH Ttr van Thiet ke Xay 2.484.056.924 dung Ding Gia
2.484.056.924
Phai tra cac d6i tugng khic 12.079.109.992 12.079.109.992 20.259.752.408 20.259.752.408
31.213.329.977 31.213.329.977 41.129.864.189 41.129.864.189
17. NGUti1 MUA TRA TIEN TRU & NGAN H4N
31/12/2017 01/01/2017 :)*
VND VND Ti?;
HA - COng ty C6 phAn Du lich Thanh Thinh Cong 55.730.190 - °Ong ty TNHH Thuang mai Dich v‘r Thinh Phat Sai Gen 57.572.461 - Cong ty TNHH Hoang Giang 1.073.621.995 - Ging ty Co phAn Thucmg mai Binh ThuAn 538.400.000 - Cac khoan nor6i mua tra ben tram khic 1.702.232.541 7.482.629.305
1.815.535.192 9.094.651.300
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Bao can tii chinh rieng Niun tai chlnh ket thfic ngiy 31/12/2017
19. CHI PHI PHAI TRA NGAN HAN 31/12/2017 01/01/2017
VND VND
- Chi phi lai vay 376.164.115 501.130.738 - Trich trtr6c chi phi sari xuAt1cinh doanh 518.494.967 992.041.114
894.659.082 1.493.171.852
20. PHAI TRA ICHAC 31/12/2017 01/01/2017
a) Ngin ban
VND VND.
- Kinh phi cong doan 205.591.280 301.461.595 - Bao hiem xi h6i 40.349.984 305.503.254 - Bao hiem y to 5.514.900 41.304.227 - Bao hiem that nghiep 2.029.480 16.797.634 - Nhan lcy quy, kfr cuqc ngin lgut 109.244.590 2.798.244.590 - Co hie, Igi nhuan phai tra - Cac khoin phai tra phai n8p Ichac 6.884.975.494 35.310.233.596 + Phai Ira CEng ty Co phein Ddu tu. Thanh Thanh Ong lai vay 2.512.922.913 80.422.222 + Phai Ira tien hqp tic kink doanh cho ccic don vi 7.814.337.304 + Phcii tra Ring Cong ty Tin NghTa din mua c6 plan Du Lich Thing Thuan 26.582.260.000 + Phi phuc vu 3.042.735.608 + Phai Ira khcfc 1.329.316.973 833.214.070
b) Dii han
7.247.705.728 38.773.544.896
NI* IcSr qujr, kjf =lc dai han 360.200.000 1.021.000.00
'PlA/ 360.200.000 1.021.0004A
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SO 04 Pasteur, Pinning Xtrong Huan, TP Nha Trang, Tinh Khanh Him Nam tai chinh kat thac ngay 31/12/2017
Theo Nghi quyet caa Dai hOi clang ca dOng s6 02/2017/NQ-DHDCD-TL ngay 14 thing 04 nam 2017, Citing ty 'thong thuc hien vi'ec phan phi loi nhuan nam 2016, toan ha' lqi nhuan sau thus duce giir 1M a tai diu
b) Chi tiet v6n diu hr cfia chit s r hfru CuOi nam TS, le Dau nam TS/ le
VND VND
Cong ty Co plan Du lich Thinh Thanh 0,00% 39.133.290.000 13,79% Cong Lam Bang
C8ng ty a Du lich Thanh Thanh Cong 233.539.570;000 82,32% 0,00%
Cong ty CO phin Diu tu Thanh Thanh 0,00% 117.392.440.000 41,38% Cong
COng ty Co phin Du lich Giao djch Hang hoa San Tin
0,00% 44.836.580.000 15,80%
Cong ty TNHH Nha ntrac MTV Yen sao 5.368.420.000 1,89% 5.368.420.000 1,89% • Khanh Hoa .614*:1 Ong Pham Qujmh The Vinh 0,00% 31.678.840.000 11,17% Nh1",
Ong Ding Van Thanh 16.402.570.000 5,78% 16.402.570.000 5,78% K
Ong Dan HuStith Anh Than 0,00% 10.000.000.000 3,52% Ai) BA Ding Hang ffc My 0,00% 7.192.290.000 2,54%
Ong TO Van An 3.200.000.000 1,13% 3.200.000.000 1,13% Ong HuSmh Minh Hieu 7.488.460.000 2,64% 0,00% Ba HuSath Thj Hang Chan 10.000.000.000 3,52% 0,00% Cac Co Clang khitc 7.690.750.000 2,71% 8.485.340.000 2,99%
283.689.770.000 100% 283.689.770.000 100%
c) Cac giao (rich ve von vOi cac chfi sir hire va plan phoi c6 tirc, chia 191 nhu(in Nam 2017 Nam 2016
VND VND Van diu tu ars chit sa him - Von g6p eau nom 283.689.770.000 112.578.950.000 - Von gop tang trong nam - Von gap giam trong nam
- 171.110.820.000 r
- Von gap cuoi nam
d) Co phi4u
283.689.770.000 283.689.770.000
31/12/2017 01/01/2017 SO hnyng c6 phieu danglcS, phat hanh 28.368.977 28.368.977 s6 luong c6 phieu di ban ra c8ng chfing 28.368.977 28.368.977
- Cophi& pi:4 thong 28.368.977 28.368.977
homg co phieu dang Lau hanh 28.368.977 28.368.977
- CO philu pho thong 28.368.977 28.368.977 Menh gia co phieu dang ltru hanh (VND): 10.000 10.000
1) Cic quy cfia Cong ty 31/12/2017 01/01/2017
VND VND
- QuSr phat trien 59.954.135 59.954.135
59.954.135 59.954.135
32
Ging ty Co plain Du lich Thing Liyi S6 04 Pasteur, PhuOng Xtrcmg Huan, TP Nha Trang, Tinh Khanh flea
Bao cao tai chinh Haig Nam tai chinh ket thus ngay 31/12/2017
4 22. CAC KHOAN MVC NGOAI BANG CAN DOI TOAN
Ngotti tg cac 100 Dcm vi tinh 31/12/2017 01/01/2017
- Do la MS, USD 375.427,20 307.965,57
23. TONG DOANH THU BAN HANG VA CUNG CAP DiCH VIJ Nam 2017 Nam 2016
VND VND
Doanh thu ban hang 158.125.392.866 144.176.558.933 Doanh thu cung cApdich vu 268.974.153.438 270.142.815.060
427.099.546.304 414.319.373.993
24. GIA VON HANG BAN Nam 2017 Nam 2016 -
VND VND
Gia van cita hang hoa da ban Gia von caa dich vu da cung chi
154.495.184.983 199.715.755.401
136.275.953.597 213.817.571.933
co .0
354.210.940.384 350.093.525.530
25. DOANH THU HO/NT DQNG TAI CHINH Nam 2017 Nam 2016
VND VND
Lai tian gut nen cho vay 1.576.314.132 4.691.203.389 Thu nhap tir thanh 1y cac khoan dau hr tai chinh 8.034.895.000 Co tire, lqi nhuan dtrqc chia 3.898.276.147 9.744.800 Lai chenh Lech ty gia phat sinh trong nam 24.001.693 53.152.816 Lai chenh Lech ty gid do danh gia tai s6 du cuOi nam 107.247.628 158.611.436 Lai ban hang tra chain, chiet !chat' thanh toan 20.522.379 53.793.346
5.626.361.979 13.001.400.787
26. CHI PHI TAI CHINH Nam 2017 Nam 2016
VND VND
Lai tien vay 19.612.635.864 22.831.991.365 Chi phi thanh 1y cac lchoan dau ttr tai chinh 775.000.000 75.377.724 L6 chenh Lech ty gia phat sinh trong nam 19.000.457 56.906.160 Hoin nhap/Dkr phong tan that dau to (2.678.777.063) 37.740.893.944 Chi phi tai chinh lchic 5.262.578
17.733.121.836 60.705.169.193
33
Cong ty d phin Du Itch Thing Lid Se 04 Pasteur, Phuttng Xucmg Han, TP Nha Trang, Tinh Khanh Hem
Ban can tai chinh rieng Nam tai chinh ket thec ngay 31/12/2017
27. CHI PHI BAN HANG Nam 2017 Nam 2016
VND VND
Chi phi nguyen li'e'u, vat lieu 327.074.466 281.335.661 Chi phi nhan cong 4.749.144.601 3.988.241.322 Chi phi khAu hao tai sin c6 djnh 227.750.930 223.651.393 Chi phi djch vp mua ngoii 4.757.431.841 1.895.749.872 Chi phi lchac bang tien 3.542.776.465 2.082.872.250
13.604.178.303 8.471.850.498
28. CHI PHI QUAN LV DOANH NGH1$P Nam 2017 Nam 2016
VND VND
Chi phi nguyen lieu, vat lieu 4.529.855.192 1.073.552.085 Chi phi nhan cong 20.643.745.029 19.582.470.039 Chi phi khAu hao tai san co djnh 1.034.410.839 1.154.144.729 Chi phi du phong 475.360.740 93.645.413 Chi phi djch vp mua ngoii 2.301.611.322 2.812.690.195 Chi phi khac bing den 6.162.455.731 8.674.716.586
35.147.438.853 33.391.219.047
29. THU NHiftP KHAC Nam 2017 Nam 2016
VND VND
Thu nhap tir chuyen nhuqng Bat dOng sin dau ttr 3.571.059.875 Xir 1Y cong nq xic djnh khong phai tra 1.641.133.715 812.638.850 Tien ph3t, h8 trq, den bd thu dtrqc 285.899.018 379.546.370 Thu nhap khic 4:662.402.390 261.112.051
10.160.494.998 1.453.297.271
30. CHI PHI KHAC Nam 2017 Nam 2016
VND VND
Gia trt can lei va chi phi tir nhuvng ban, thanh ly tai san co dint' 1.690.609.398 5.412.915 Chi phi thanh ly vat tu, ding cu dung cu 95.172.792 26.326.245 Gia trt con lai va chi phi to chuyan nhuqng bat dOng san du ttr 4.792.088.300 Cac khohn thus bj phat, truy thu 5.339.124 1.634.455.299 Chi phi khac 4.722.543.064 427.422.023
11.305.752.678 2.093.616.482
34
Ging ty C6 phin Du Lich Thing Lqi Bin cats tai chinh rieng SO 04 Pasteur, Phirong Xizang Huan, TP Nha Trang, Tinh Kluinh HOa Nam tai chinh ket thiic ngay 31/12/2017
31. CHI PHI TRUE THU NHAP DOANH NGHIP HI1 N HANH
Nam 2017 Nam 2016 VND VND
Thud TNDN 191 Van phang va cdc Chi nhdnh hpch loan phy thuec T6ng lqi nhuin ke Man trtrac thud TNDN 1.065.488.759 (28.219.128.674)
Cac Oman didu chinh tang 1.763.883.743 4.926.072.655
- Chi phf khang duac tree 911.587.615 2.625.532.536
- chi phf trkh fru& tai cudi nam 852.296.128 1.493.171.852
- Thu nhap do danh gia tang tai san cat' Cong ty Cci phdn Du lich Binh Thuan 807.368.267
Cac khoan didu chinh giant (9.525.672.429) (5.455.591.066) - Co tac, 10 nhucin dray Chia (3.898.276. 147) (9.744.800)
- Cac khoan trich truck nam try& (1.493.171.852) (1.260.258.028)
- Lai chenh tech tS, gia do dcinh gia 10 sd du tin (107.247.628) (158.611.436)
- Chenh lech Lai the thuang mai ghi nhan phdn bd theo mac (itch thud va sd sach (4.026.976.802) (4.026.976.802)
Thu nhap chju thud TNDN (6.696.299.927) (28.748.647.085) Thue suit thud TNDN 20% 20%
Chi phi thud TNDN hien hanh
Cac khoan (lieu chinh chi phi thud TNDN cua cac nam trtretc vao chi phi thud TNDN hien hanh nam nay
- 1.452.788.500
Thud TNDN phai nep diu nam (1.727.100.371) (427.812.543) Thue TNDN phai Op tang trong nam - 298.13 1.215 Thud TNDN di nep trong nam - (3.050.207.543)
Thud TNDN phii nep cu.& nam tyi Van phong vi CM nhanh phy thuec (1.727.100.371) (1.727.100.371)
Thud TNDN tgi Chi niitinh Ddc Lit hgch town dPc !fp T6ng lqi nht*i ke toan tnrck thud TNDN 9.779.733.411 2.227.850.031 Cac khoan dieu chinh tang 13.797.670 - Chi phi Mang &cc tree 13.797.670
Cac khoan didu chinh giam (637.877.342)
- Ccic khocin khcic - Chuyina nam 2016 (637.877.342)
Thu nhap chju thud TNDN 5% (i) 9.779.733.411 Thu nhap chju thud TNDN 20% 1.603.770.359
Chi phi thud TNDN hien hanh 488.986.671 320.754.072
Cac khoan dieu chinh chi phi thud TNDN caa cac nam max vio chi phi thus TNDN hien hanh tam nay
(236.850.713)
Thus TNDN phai nQp dau nam 70.754.072 (250.000.000) Thus TNDN di nep trong nam (1.636.645.941)
Thud TNDN phii nep cu.& nam (1.313.755.911) 70.754.072
35
Cling ty Co plan Du ljch Thing LQi Bio cao tai chinh rieng Se 04 Pasteur, Phu6ng Xuang Huan, TP Nha Trang, Tinh Khanh 116a Nam tai chinh ket tittle ngay 31/12/2017
Tang Chi phi thus TNDN hien hinh 252.135.958 1.773.542.572
(i): Theo C6ng van se 6773/CT-TTHT ngay 15 thang 12 nam 2015 ye vi'ec dai thus TNDN. Theo do, Thu nhap dm Chi nhanh Dec Let tir hog dOng san xuAt kW), doanh ghi teen Gitty chimg than ding ky kinh doanh 1an dAu so 42006648638 cap ngay 27 thang 06 nam 2006 dugc huong chinh sach tru dai thus TNDN theo dien doanh nghiap dugc thanh lap mOi tai dja ban kinh to cc!) dieu ki'en kinh t'4 xa hOi d4c biet kh6 khan. Cy the: (a): Dtrgc huang mire thus suit thus TNDN 10% trong 15 nam ke tir nam dau ben co thu nhap chju thud nam 2007 den het nam 2021); (b): Dtrac mien thus TNDN 4 nam ke t6 nam dAu tien co thu nhap chju thus (tir nam 2007 din het nam 2010) va sau do dugc giam 50% so thus TNDN phai n6p trong 9 nam tiep theo (dr nam 2011 den het dam 2019).
32. TRUE THU NHAP DOANH NGHIfP HOAN LAI a) Thue thu nhtip hoin iii phii tra
31/12/2017 01/01/2017 VND VND
- Thu thu nhap hart lai phai tra phat sinh tir cac khoan chenh tech tam th6i chiu thud
phai 1.610.790.720 805.395.360
Thud thu nh4p hoan tai phii tra
b) Chi phi thus thu nh4p hoin tai
1.610.790.720 805.395.360
Nam 2017 Nam 2016 VND VND
- Chenh Lech tam th6i phai chiu thus 805.395.360 805.395.360 - Hoan nhap tai san thud thu nhap hoan tai 127.575.468
805.395.360 932.970.828
33. CHI PHI SAN XUAT KINH DOANH THEO YEU TO Nam 2017 Nam 2016
VND VND
Chi phi nguy8n lieu, vat lieu 89.074.153.629 88.016.080.797 Chi phi nhin cling 84.667.570.300 94.252.386.138 Chi phi khiu hao tai san c6 dinh 26.992.954.151 28.268.596.397 Chi phi djch vu mua ngoii 22.126.408.812 19.287.064.281 Chi phi khic bang tin 25.606.285.665 25.856.513 .865
248.467.372.557 255.680.641.478
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Ong ty a plan Du lick Thing Lot Bio cio tai chinh riang SO 04 Pasteur, Phtrang Xuung Han, TP Nha Trang, Tinh ninth Hoa
Nam tai chinh ket th6c ngay 31/12/2017
34. CONG CV TAI CHINE Citc loai ding cu tai chinh cua Cong ty bao gem:
Gia tri se.) ke toan
Tai sin tai chinh
31/12/2017 01/01/2017 Gia gac Dtr pheing Gia gac Dv pheng
VND VND VND VND
Tien va cac khoan ttrang throng lien 17.137.265.415 20.366.918.995 Phai thu khach hang, phai thu khic 52.030.388.390 (1.132.412.437) 34.594.856.275 (657.051.697) Cac khoan cho vay 5.306.500.000 40.025.01.492 Diu tu dai han 121.810.000 1.171.810.000 (1.050.060.000)
74.595.963.805 (1.132.412.437) 96.159.046.762 (1.7.07.051.697)
Gia trj so ke toan 31/12/2017 01/01/2017
No phi' tri tai chinh VND VND Vay va nq 185.317.049.593 204.884.012.454 Phai tra nguai ban, phai tra khac 38.821.235.705 80.924.409.085 Chi phi phai tra 894.659.082 1.493.171.852
225.032.944.380 287.301.593.391
Tai sin tai chinh va no phai tra tai chinh chua &roc danh gia lai theo gia tri hop lk tai ngay ket thtic kk ke town nam do Mang to so 210/2009/17-BTC va cac quy dinh hien harsh yeu cau trinh bay Bao cao tai chinh va thuyet minh thing tin dOi vvi ding cu tai chinh nhtmg khOng Qua ra cite htrang dan twang doting cho vied danh gia va ghi nhan gia tri hop lk cua cac tai slut tai chinh Nth nq phai tra tai chinh, ngoai trir cac khoan trich lap dir pheng no phai thu lcho dei va dv phang giam gia cac khoan diu ttr cheng khoan di duct n'e'u chi tiet tai cac Thuyet minh lien quan.
Quin If rid ro tai chinh Rui ro tai chinh cua Cong ty bao gam red ro thj twang, rui ro tin dung va rui ro thanh khoan. Cong ty da xay dkrng hg th6ng ki'&n soat nhim dim bao sv can bang 6 mac hop lk gift chi phi rid ro phat sinh va chi phi quan ly rui ro. Ban linh duo Cong ty ce trich nhiem theo dai quy trinh quart' lk rui ro a dim bio so can bing hop ly giaa rai ro va 'dam soat rai ro.
Rai ro the truftg
Hog dung kinh doanh cua Cling ty se cha yeu chju rei ro khi c6 sir they di Nit gia, ty gia hoi doai va lai suit.
Rei ro ve gia: Cang ty chju ro ve gia cua cac cong cu van phat sinh to cac khoan diu tu c6 phieu dai han do tinh khOng chic chin ve gia toting lai cua c6 phieu dau tu. Cac khoan diu to c6 phieu dai han ducc nim gist veri moc dich chien luqc lau dai, tai thin diem ket thitc kk ke town nim C8ng ty chua c6 ke hoach ban cac khan diu to nay.
Rtii ro ye ty gia hot doai: C6ng ty chju rui ro ye ty gia do gia tri hop lk cua cac luting tien trong ttrcmg lai cua met c8ng cu tai chinh se bien dung theo nheng thay dai cua ty gia ngoai to khi cac khoan vay, doanh thu va chi phi dm Cong ty duqc thud hien bing dolt vi hen to khic v6i dang Viet Nam.
Rui ro ve 14i suAt: Cong ty chju rui ro va lai sat do gia tri hop lk cua cac luting tin trong tucrng lai cua met ding co tai chinh se bien dung theo nhiirtg thay dei can lai suit thi truang khi Cong ty c6 phat sinh cac khoan tin gei c6 hoac kh8ng c6 ky han, cac khoan vay va nq chju lai sat tha n6i. C6ng ty Tian lk rui ro lai suAt bing cach phan tich tinh hinh canh tranh tren thi trtrang de c6 &roc cac lai suAt c61gi cho mix dich cua ang ty.
37
°ling ty Co Olin Du ljch Thing Loi Bat) cao tai chinh rieng Se 04 Pasteur, Phuerng Xtrang Huan, TP Nha Trang, Tinh Khanh Hoa Nam tai chinh ket tit& ngay 31/12/2017
Rrii ro fin dung
Riti ro tin dung la rdi ro ma m6t ben tham gia trong mot ding cu tai chinh ho4c hup deng khong co kha ruing thuc hien &roc nghia vu cua minh dart den ton that ve tai chinh cho Cong ty. COng ty co cac rid ro tin dung to hoat d6ng san xuat kinh doanh (chit yeu d6i sq.:6 cac khoan phai thu khach hang) va hoat d6ng tai chinh (bao gem tien girl ngfin hang, cho vay va cac citing cu tai chinh khac).
Tir 1 nam tra xuong
Tren 1 nam den 5 nam
Tren 5 nam C6ng
Ti nay 31/12/2017 VND VND VND VND
Tien va cac khoan trong &rang den 17.137.265.415 17.137.265.415
Phai thu khach hang, phai thu khac 47.173.133.553 3.724.842.400 50.897.975.953
Cac khoan cho vay 5.306.500.000 5.306.500.000
Dalt tu dai han 121.810.000 121.810.000
69.616.898.968 3.846.652.400 - 73.463.551.368
Tai ngay 01/01/2017 Tien va cac khoan tuang dtrcrng den 20.366.918.995 - 20.366.918 .995
Phai thu khach hang, phai thu !chic 30.327.145.178 3.610.659.400 - 33.937.804.578
Cac khoan cho vay 40.025.461.492 - 40.025.461 .492
Dau ttr dai han 121.810.000 121.810.000
90.719.525.665 3.732.469.400 - 94.451.995.065
Rrii ro thank khan:
Red ro thanh khoan la rai ro Cong ty gip khO khan khi thuc hien cac nghia vu tai chinh do thieu yen. Rui ro thanh khoan ctla C6ng ty chit yeu phat sinh tir viec cac tai san tai chinh va nu phai tra tai chinh co cac thai diem dao han khac nhau.
Th&i han thanh toast cua cac khoan nu phai tra tai chinh dua tren cac khoan thanh roan du kien theo hgp ding (ten co se clang tien cua cac khoan goc) nhtr sau:
Tai ngly 31/12/2017
Tir 1 nam tra xuong
Tren 1 nam den 5 ram
Tren 5 nam PHA
COng
VND VND VND VND Vay va no 60.863.600.266 86.254.178.636 38.199.270.691 185.317.049.593 Phdi tra ngtr&i ban, phai tra khac 38.461.035.705 360.200.000 - 38.821.235.705 Chi phi phai tra 894.659.082 - 894.659.082
100.219.295.053 86.614.378.636 38.199.270.691 225.032.944.380
Tai ngay 01/01/2017 Vay va ng 57.119.645.963 86.086.595.800 61.677.770.691 204.884.012.454 Phai tra ngtrai ban, phai tra khac 79.903.409.085 1.021.000.000 - 80.924.409.085
Chi phi phai tra 1.493.171.852 - 1.493.171 .852
138.516.226.900 87.107.595.800 61.677.770.691 287.301.593.391
Cong ty cho rang mix d6 tap trung rui ro doi vai viec tra no la co the kiem soar &roc. Cong ty co kha nang thanh town cac khoin nu den han tir dOng tien tir hoat Ong kinh doanh va tien thu to cac tai san tai chinh dao han.
38
Nam 2017 VND
.000 Mua doanh nghiep thong qua phit hanh ce phieu
Cong ty C6 plan Du Ijch Thing Lqi
Bao cao tai chinh rieng S6 04 Pasteur, Phuang Xucmg Huan, TP Nha Trang, Tinh Khinh Hba Nam tai chinh ket thiic ngay 31/12/2017
35. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINH BAY TRONG BAO CAO EN TIEN TE a) Cac giao dich khang bing den anh huimg din bao cao lira chuyen tien tg trong twang lai
Khanh Hda, ngay 15 thang 03 na 18
Chit tich HDQT
b) Si tien di vay thkrc thu trong nam Tien thu tit di vay theo khe ix& thong thtremg;
144.079.744.256 120.333.423.707
c) SO tien di thtrc tra g6c vay trong nam 163.646.707.117 169.127.912.482
Tien tri nq g6c vay theo Iche tr6c thong ditrang;
36. NilfiNG Skr KILN PHAT SINH SAU NGAY KET THOC NAM TAI CHLNH
Theo Nghi Quyet Dai hei ding ce clang bit thutmg se 04/2017/NQ-DHDCD ngay 26 thing 12 nam 2017 dui Cong ty C6 phin Du lich Thanh Thinh C8ng - Cong ty me C6ng ty Co phin Du Itch Thing Lqi di thong qua phtrcmg an sap nhip COng ty C6 phin Du Lich Thing lqi theo hinh thtic hob d6i c6 phieu. Ngoai ra, Ichang ce str kien trpng yeu nao xay ra sau ngay ket thfic nam tai chinh del hei phai duqc dieu chinh hay c8ng b6 tren Bio cao tai chinh rieng nay.
37. S6 LIEU SO SANH
SO lieu so sinh la se lieu tren Bio do tai chinh cho nam tai chinh ket thic ngay 31 thing 12 nam 2016 di duqc CA' TNHH Hang Kiem town AASC kiem town.
Nguiri lap bleu Ke twin truirng
Nguyen Thi tang Vo Thi Minh Cam
CliONG 'MO BAN SA DUNG Vd1 BAN CIDNI)
003 A S6 ctnIng 0)0 .........................
s6 .......... SCTIB3
N9aY .......... 41-41k-2018 YONG CON
NG SO 1 TIN)) KlIANit
NG VON
• A0::%
yea Chsi
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