CONG TY CO PHAN

DU LICH SAI GON NINH CHIP

BAO CAO TAI CHINH DA Duvc KIEM TOAN

Cho nam tai chinh k6t thOc vao ngay 31 thang 12 nam 2015

MVC LYC

Trang

Bao cao cua Ban Tong Gam Doc 01 - 02

Bao cao kiem town 80c lap 03 - 04

Bao cao tai chInh era duvc kiem town

Bang can (VA ke toan ngay 31 thang 12 nam 2015 05 - 06

Bao cao ket qua hoat dOng kinh doanh cho nam tai chlnh ket thiic vao ngay 31 thang 12 nam 2015 07

Bac) cao Iu'u chuyen tien to cho nam tai chinh ket thilc vac) ngay 31 thang 12 nam 2015 08

Thuyet minh Pao cao tai chInh 09 - 25

i

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn

BAO CAO CUA BAN TONG GIAM DOC

Ban T6ng Gam d6c COng ty CO phan Du Ljch Sai Gem Ninh Chu, (du'&i day goi tat la "COI-1g ty") han hanh clQ trInh bao cao nay cOng v&i cac bao cao tai chfnh dfnh kern cia duvc kiem town cua COng ty cho nam tai chfnh kat thiic yao ngay 31 thang 12 nam 2015.

1. CAC THONG TIN CHUNG

COng ty Co phan Du Ljch Sai GOn Ninh Chir la doanh nghiep nha nutrc duvc chuyen thanh cOng ty co phan theo Quyet dinh phe duyet Ph .rang an Co phan h6a Khanh san Ninh ChCr s6 1660/1999/QD ngay 31 tang 05 nam 1999 cua Oy ban Nhan dan tinh Ninh Thuan. COng ty dirpc cap Gay ching nhan clang k9 kinh doanh Ian dau s6 4303000001 ngay 24 thang 01 nam 2000 do S& Ka Hoach ya Dau Tv tinh Ninh Thuan cap ya cac Giay chirng nhan thay (161 sau (16 ydri In thay doi ghn day nhat la Giay chiing nhan clang ky thay doi Ian thin 8 s6 4500197295 yao ngay 25 thang 05 nam 2012.

Tru s& chfnh Clang ky hopt efOng kinh doanh cua COng ty dirgc (Tat tai Thi trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn.

Von dieu le theo Giay chirrig nhan clang kjr kinh doanh IA 87.400.000.000 VND.

2. THANH VIEN H61 DONG QUAN TRI, BAN KIEM SOAT VA BAN TONG GIAM DOC

Danh sach cac thanh yien HQi clang quan trj trong nam ya yao ngay IAp bao cao nay cua COrg ty bao game

Ho ten

Chifc danh

Ong Vining Anh Tuan

Chu tich

Ong Nguyen Khoa Hao

Ph() Chu tich

Ong VO Ngoc San

Thanh yien

Ong Phan Thanh Cutrng

Thanh yien

Ong Tran Huy Thang

Thanh \lien

Ong Tran Phutrc Hai

Thanh \lien

Ong Phan Quang Chat

Thanh yien

Ong Nguyen Thanh Hoang

Thanh %den

Ong Tran Thanh Hung

Thanh yien

Ong Nguyen Gia Vinh

Thanh yien

Danh sach cac thanh \den Ban Kiem soat trong nam ya vac) ngay lAp bao cao nay dm COng ty bao gam:

Ho ten Chic danh

BA 06 Thi Kim Oanh True.ng Ban kiem soat

Ong Tang Nguyen Nam Thanh yien Ban kiem soat

BA Nguyen Thi ThOy Liern Thanh \den Ban kiem soat

Danh sach cac thanh \den Ban T6ng Gam doc trong nam ya vac ngay lap bac) cao nay cua COng ty bao gam:

Ho ten Chirc danh Nclay ba nhiem Nqay mien nhiern

Ong Phan Thanh Cuttrig Tong Giam d6c Thang 5 nam 2015

Ong Pham Hieu Thanh T6ng Gam d6c Thang 5 nam 2015

Ong Phan Hau Ng:0c Ph6 T6ng Gam d6c

1

1

•

CONG TY CO PHAN DU LICH SAI GON NINH CHIC' Dia chi: Thi tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

3. TRACH NHIM CUA BAN TONG GIAM DOC

Ban Tong Giam CI& COng ty c6 trach nhiem lap bao cao tai chinh hang nam phan anh mOt cach trung thix va hap ly tInh hinh tai chinh cung nhu, kat qua kinh doanh va tlnh hlnh Ivu chuyen ben te cua COng ty trong nam. Trong viec lap bar) cao tai chinh nay, Ban T6ng Giam CT& duvc yeu ceu phair

• Lk.ra chon cac chinh sach ke toan thfch hap va bp dung cac chinh sach CIO mQt cach nhat quan;

• Dira ra cac xet 'Joan va vac tfnh m6t cach hap ly va than tong,

• Neu r6 Chuen mgc ke toan ap dung cho C6ng ty c6 duvc tuan thO hay khOng, c6 nhCrng ap dung sai lech trong yeu c,an duvc cOng bO va giai thfch trong bac, cao tai chinh hay khOng;

• Lap bao cao tai chinh ten ca sg hoat d6ng lien tuc Kr twang hap khOng the gia dinh rang COng ty se tiep tuc hoat d6ng lien tuc; va

• Thiet ice va duy tri he thong kiem soat n6i b0 m6t cach hiru hieu cho muc dfch lap va trinh bay bao cao tai chinh hap ly nharn han the sai s6t va gian len.

Ban T6ng Giam doc chiu trach nhiem dam bao rang cac so sach ke toan duvc ghi chep phu hgp va Ivu giCr day du ere phan anh m6t cach hap ly tlnh hlnh tai chinh cua COng ty tai bet ky thai diem nao va bao cao tai chlnh duvc lap tuen thu cac Chuen mu,c ke toan va Che df6 ke toan doanh nghiep Viet Nam cOng nhu, cac quy dinh hien hanh khac ye ke toan tai Vet Nam. Ban Tong Giam d6c COng ty cOng chiu trach nhiem dam bao an toan tai san cua COng ty va thtic hien nht-ing bien phap thfch hap de ngan chan va phat hien cac hanh vi gian Ian va vi pham khac.

Ban T6ng Gam d6c xac nhan rang COng ty da tuen thu cac yeu cat., neu ten khi lap bao cao tai chinh.

4. KIEM TOAN VIEN

COng ty TNHH Kiem toan DTL, thanh vier) cua RSM QuOc te, bay to nguyen vong tiep tuc du= chi dinh kiem toan bao cao tai chlnh cho cac nam tai chinh tiep theo cua COng ty.

5. CONG BO BAO CAO TAI CHINH

Ban Tong Gam d6c COng ty cOng b6 rang, bao cao tai chlnh kern theo phan anh trung thu'c va hap ten cac khfa canh tong yeu, Ur-1h hlnh tai chinh cua COng ty vac) ngay 31 thang 12 nam 2015, kat qua hoat d6ng kinh doanh va tlnh hlnh lu'u chuyen tien te cua nam tai chinh kat thuc cung ngay, phu hap yeti cac Chuen rricrc ke toan Viet Nam, Che d6 ke toan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.

Ninh Thuan, ngay 26 thang 01 nam 2016

t Ban Tong Giam daic

DOC

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Kinh geri:

BAO CAO KIEM TOAN DQC LAP

Cac thanh vien HOi dOng Quan trj Cac thanh vier' Ban Tong Giam d6c CONG TY CO PHAN DU LICH SAI GON NINH CHIP

II MI 111115rITT—

RSM RSM Vietnam

Lau 5. Toa nha Sat Goo 3 140 Nguyen Van ThU, PhUtIng Da Kao

Quan 1, Tp. Ho Chi Minh, Viet Nam

+848 3827 5026 F +848 3827 5027

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Bao cao ki6rn Wan ye bao cao tai chinh

Chung tOi da kiem toan bao cao tai chinh kern theo cua COng ty CO phan Du Lich Sai GOn Ninh ChCr (cludri day pi tat la "COng ty"), duvc lap ngay 26 thong 01 nam 2016 of trang 05 den trang 25, bao gam Bang can dal ke toan tai ngay 31 thong 12 nam 2015, Bac cao kit qua kinh doanh, Bao cao Ivu chuyen ben to cho nam tai chinh 1(61 thuc cung ngay va Ban thuyet minh bao cao tai chinh.

Trach nhiOrn cua Ban TOng Giam chic

Ban Tong Gam dOc COng ty chju trach nhiem ye viec lap va trinh bay trung thvc hqp19 bao cao tai chinh cua COng ty theo chuen mvc ke toan, the d6 ke toan (doanh nghiep) Viet Nam va cac quy dinh phap 19 c6 lien quan den viec lap va trinh bay bao cao tai chinh va chju trach nhiem ye kiem scat n6i b6 ma Ban TOng Giam doc xac dinh la can thiet de dam bao cho viec lap va trinh bay bao cao tai chinh khOng co sai sot tong yeu do gian In hoac nhem Ian.

Trach nhifirn cua Klein? toan vier)

Trach nhiem cua chung tOi la dtra ra jr kien ye bac, cao tai chinh dva ten kit qua cu6c kiem toan. ChOng t6i eta tien hanh kiem toan theo cac chuen mvc kiem toan Viet Nam. Cac chuen m,rc nay yeu cau chOng t6i phai tuan thu chuen mvc va cac quy dinh ye deo nghe nghiep, lap ke hooch va thvc hien cuQc kiem toan de dot duvc sv darn bao hcfp I9 ye viec lieu bao cao tai chinh cua COng ty CO con sai sot trong yeu hay khOng.

COng viec kiem toan bao g6m thvc hien cac thu tyc nham thu thap cac bang chung kiem toan ye Cac s6 lieu va thuyet minh ten bao cao tai chinh. Cac thO tuc kiem toan dvqc Iva chon dva tren xet (loan cua kiem toan vien, bao g6m danh gia rui ro co sai sot tong yeu trong bao cao tai chinh do gian Ian hoac nham Ian. Khi thvc hien danh gia cac rue ro nay, kiem toan vien dfi xem xet kiem soot n6i b6 cua COng ty lien quan den viec lap va trinh bay bao cao tai chinh trung thcrc, Nip 19 nham thiet cac the, tuc kiem toan hqp veri tlnh hlnh thvc te, tuy nhien khOng nham muc dfch diva ray kik ye hieu qua cua kiem scat n6i b0 cua COng ty. COng viec kiem toan cling bao gam danh gia tfnh thich hcfp cua cac chinh sach Re toan duvc ap dung va tinh hqp 19 cua cac vdc tfnh ke toan cua Ban Tong Gam d6c cling nhu, danh gia viec trinh bay tong the bao cao tai chinh.

Chung t6i tin tu&ng rang cac bang chung kiem toan ma chung toi da thu thap cluvc la day dO va thich

tigp de lam ca sd cho 9 kien kiem toan cua chung tOi.

THE POWER OF BEING UNDERSTOOD

AUDIT TAXI CONSULTING

RSM Vbetnarn rs a member of the RSM network and trades as RSM. RSM rs the trading name used by the members of the RSM network. Each member of the R9.4 network 2 In independent account ing and consulting Sin which prod ices In rt s own nght The RSM network Is not Itself a separate legal entit y In any furiSdict

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kien caa kiem town vier?

Theo 9 kien chung t6i, bao cao tai chinh dinh kern da phan anh trung thcrc va hQ'p 19 ten cac khia canh tong you tlnh hinh tai chInh ct1a COng ty Co phan Du lich Sai GOn Ninh ChCr vao ngay 31 thang 12 nem 2015 cling nhu. ket qua hoat Ong kinh doanh va tinh hinh kru chuyen tien cua nem tai chinh ket thOc cung ngay, phu hqp vbi churn rwc, che d6 ke town (doanh nghiep) Viet Nam va cac quy dinh phap19 CO lien quan den viec lap va trinh bay bao cao tai chinh.

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so: 0067-2013-026-1 so: 1727-2013-026-1

26 thang 01 nam 2016

TOAN DTL

4

CONG TY CO PHAN DU LICH SAI GON NINH CHOP

Dia chi: Thi trAn Khanh Hai, HuyOn Ninh Hai, Tinh Ninh Thuan

M5u so B 01 - DN BANG CAN DOI Kt TOAN Tai ngay 31 thang 12 nam 2015

Dan vi tinh: VND

TAI SAN Ma so

Th. minh

s6 cuoi nam SO diu nam

A. TAI SAN NGAN HAN 100 20.984.966.785 18.475.339.648

I. Tien va cac khoan ttpcmg &pang tien 110 5.1 499.031.378 1.393.601.432 1. Tien 111 499.031.378 1.393.601.432

II. Dail hp tai chinh ngin Flan 120 5.2 17.050.000.000 13.320.000.000 1 Dhu ttp nem giir etén ngay no han 123 17.050.000.000 13.320.000.000

III. Cac khoan phai thu nghn Ilan 130 744.908.593 787.697.442 1. Phai thu ng6n han cua khach hang 131 5.3 662.424.799 502.597.474 2. Phai thu ng6n han khac 136 82 483.794 285.099.968

IV. Hang ton kho 140 890.422.973 969.562.544 1. Hang ton kho 141 5.4 890.422.973 969.562.544

V. Tal san nghn han khac 150 1.800.603.841 2.004.478.230 1. Chi phi tra tuft ng6n han 151 5.7 1.800.603.841 2 004 478.230

B. TAI SAN DAI HAN 200 53.160.631.097 55.809.256.273

I. TM san c6 dinh 220 52.219.062.763 54.698.291.108 1 Tai san co Glinh hiru hinh 221 5.5 52.219.062.763 54 698.291.108

Nguyen gia 222 77.008.727.523 76.972.500.251 GO trj hao mem lOy ke 223 (24.789.664.760) (22.274.209.143)

2. Tai san c6 dinh v6 hlnh 227 5.6 - - Nguyen gia 228 127.952.000 127.952.000 Gia tn hao mon lOy ke 229 (127.952.000) (127.952.000)

III. Tai san ciai Ilan khac 260 941.568.334 1.110.965.165

1. Chi phi tra tuft dai han 261 5.7 941.568.334 1.110.965.165

TONG CONG TAI SAN (270 = 100 + 200) 270 74.145.597.882 74.284.595.921

Cec thuyet minh dinh kern la mot bo ph$n khOng tech reri cOa beo cao tat chlnh 5

—6 PHAN DU UCH

;ON NINH Cite

1

CONG TY CO PHAN DU LICH SAI Gem NINH CHIP Dia chi: Thi tan Khanh Hai, Huyan Ninh Hai, Tinh Ninh Thuan

M5u s6 B 01 - DN

BANG CAN DOI KE TOAN (ti6p theo) Tai ngay 31 thang 12 nam 2015

Dan vi tinh: VND

NGUON VON Ma s6

Th. minh

SO cu6i nam So du nam

C. NQ' PHAI TRA 300 2.573.657.748 3.118.174.468

I. NQ ngSn 4n 310 2.573.657.748 3.118.174.468 1. Phai tra ngirbi ban ng6n han 311 5.8 684.725.718 1.040.546.245 2. Ngtrtri mua tra tin trty6c ng6n han 312 549.516.705 359.193.315 3. Thug va cac khoan phai nOp Nha ntifrc 313 223.851.244 130.639.105 4. Phai tra ngtreri lao Ong 314 281.423.461 568.399.767 5. Chi phi phai tra ng6n han 315 3.863.839 47.533.000 6. Phai tra ng6n han khac 319 5.9 829.170.767 970.757.022

7. Qu9 khen thu&ng, phtic lcri 322 1.106.014 1.106.014

D. VON CHU S' H01.1 400 71.571.940.134 71.166.421.453

I. VOn chu so, h0,u 410 5.10 71.571.940.134 71.166.421.453 1. Von Cau ttr cua chu se, hiru 411 87.400.000.000 87.400.000.000

CO phi& ph6 thong co quyen bleu quyet 411a 87.400.000 000 87.400.000.000 2. Von khac cua chu ser hau 414 240.696.885 240.696.885

3. Qu9 dau ft" phat then 418 137.610.700 137.610.700

4. Lcri nhuan sau thug chin phan phOi 421 (16.206.367.451) (16.611.886.132)

LNST chtra phan phoilOy ke den CK trtrdrc 421a (16.611.886.132) (17.714.125.277)

LNST chtra phan phOi ky nay 421b 405.518.681 1.102.239.145

TONG CQNG NGUON VON (440 = 300 + 400) 440 74.145.597.882 74.284.595.921

Ninh Thuan, ngay 26 thang 01 nam 2016

KE ,

TOA TRU'O'NG TONG GIAM DOC

NGUYEN THANH VAN N THANH WONG

NGU'Ol LAP BIEU

L

TRAN THI NGQC THOY

Cac thuyet minh dint? kern 16 mot b6 phan kh6ng tach rtri cua bao cao tai chlnh 6

Ninh Thuarrriiiay 26 thang 01 nam 2016

Kt T' U'O'NG , GIAM 06C • -

LICH (1( ( SA I CON

NINH

--PHAN THANH CU'O'NG NGUYEN THANH VAN

I .

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi tr6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

MAu so B 02 - DN

BAO CAO 'CET QUA HOAT BONG KINH DOANH Cho nam tai chinh kOt thiic vac) ngay 31 thang 12 nam 2015.

Dan vi tinh: VND

CHI TIEU Ma so

Th. minh

Nam nay Nam trtroT

1. Doanh thu ban hang va cung c6p dich vu 01 6.1 28.587.006.112 26.559.071.668

2. Doanh thu than ye ban hang va cung cap dich vu 10 28.587.006 112 26.559.071.668

3. GO von hang ban 11 6.2 25.378.093 654 22.715.503.157

4. Lai nhuan gOp ye ban hang va cung cop dich vu 20 3.208.912.458 3.843.568.511

5. Doanh thu hoat dOng tai chinh 21 6.3 784.104 839 888.433.934

6. Chi phf tai chinh 22 - 958.500

7. Chi phi quan ly doanh nghiep 26 6.4 3.596.650 117 3.659.438.174

8. Lai nhuan than tir hoat dOng kinh doanh 30 396.367.180 1.071.595.771

9. Thu nhap khac 31 31.197.484 60.367.210

10.Chi phi khac 32 22.045.983 29.723.836

11. Lai nhuan khac 40 9.151.501 30.643.374

12.1-Ong lai nhuan ke toan trtfac tha 50 405.518.681 1.102.239.145

13. Lai nhuan sau tha thu nhap doanh nghiOp 60 405.518.681 1.102.239.145

14.LO ca ban va suy Om ten CO phiOu 70 5.10.4 464 1.261

NGU'Orl LAP BIEU

H TRAN THI NGQC THOY

Cac thuyet minh dinh kern la mOt bQ phan khOng tach r&i coa bac cao tai chlnh 7

41, ,41/ -r

DU LiCH sA I CON 0(

NINH CHI'

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi tr6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

Miu s6 B 03 - DN

BAO CAO LIM CHUYEN TIEN TE (Theo phu'cmg phap gian flop)

Cho nam tai chinh ket thiic vao ngay 31 thang 12 nam 2015. Dan vj tinh: VND

CHI TIED MA s6

Th. minh

Nam nay Nam trtpbc

I. LIM CHUYEN TIEN TO' HOAT DQNG KINH DOANH

1. L91 nhuan truNo,c thug 01 405.518.681 1.102.239 145 2. Dieu chinh cho cac khoan:

Khau hao TSCD va BDSDT 02 2.515.455.617 2.764.901 240 Lai, 16 chenh lech tjt gia h6i doai do danh gia I?i 04 cac khoan muc ben to co g6c ngo?i to (9.734.512) (3.262.754) Lai, 16 of hoot dOng dhu tu' 05 (770.137.232) (882.749.879)

3. L91 nhuan tip host dOng kinh doanh trtPdec nhU'ng thay d61 v6n Itru Ong 08 2.141.102.554 2.981.127.752

Tang, Om cac khoan phai thu 09 42.788.849 (129.193 950) Tang, giam hang ton kho 10 79.139.571 (24.088.291) Tang, Om cac khoan phai tra (khOng 1(6 Iai vay phai tra, thus thu nhap doanh nghiep phai nOp) 11 (544.516.720) 898.596 438 Tang Om chi phi tra trvarc 12 373.271.220 (39.433 461) Ltru chuyen tin thuin tip host d9ng kinh doanh 20 2.091.785.474 3.687.008.488

II. LIPU CHUYEN TIEN I& HOAT DQNG DAU TIT 1. Tien chi de mua sem, xay dvng TSCD va

cac tai san dai han khac 21 (36.227.272) (1.007.152.345) 2. Tien chi cho vay, mua cac cOng cu ng

cua cac dun vi khac 23 (17.850.000.000) (16.600.033.333)

3. Tien thu h6i cho vay, ban lai cac cOng cu nq cua dun vi khac 24

14.120.000.000 12.580.033.333 4. Tien thu iai cho vay, c6 tu,c va Igi nhuan duvc chia 27 770.137.232 882.749 879

Luu chuyen flan thuin tip host Ong dau ttP 30 (2.996.090.040) (4.144.402.466)

III. LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHINN

Lu'u chuyen tin thuhn tip host Ong tai chinh 40 - -

Ltpu chuyen tin thuan trong ky (50 = 20+30+40) 50 (904.304.566) (457.393.978)

Tien va twang &pang tin dau ky 60 1.393.601.432 1.847.732.656

Anh hvqng cua thay d6i t' gia h6i doai quy dOi ngoai to 61 9.734.512 3.262.754 Tien va twang dtperng tien cu6i ky (70 = 50+60+61) 70 499.031.378 1.393.601.432

NGU'O'l LAP BIEU

Ninh Thu4neti tritng 01 nam 2016

KE TOA RU'O'NG coTON GIAM DOC

IRAN THI NGQC THUY NGUYEN THANH VAN -------PHAN THANH CU'o'NG

Cac thuyet minh dint? kern 16 mtt bt) phan khOng tech r&i cua bao cao tai chinh 8

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

Miu so B 09 — DN

THUYET MINH BAO CAO TAI CHINH

Cho nam tai chlnh kat thuc vao ngay 31 thang 12 nam 2015

Cac thuy4t minh nay la b0 phOn hqp thenh va c6n actor doc clong thbi vdri bao cao tai chlnh kern theo

1. DAC DIEM HOAT DQNG CCM DOANH NGHIP

1.1. Hinh thin so, hem von

COng ty Co phan Du lich Sai GOn Ninh Chu, (dueri day goi tot la 'COng ty") la doanh nghiep nha nudrc duac chuyen thanh cong ty co phan theo Quyet dinh phe duyet Phuang an CO phhn hOa Khach san Ninh ChCr s6 1660/1999/QD ngay 31 thang 05 nam 1999 cua Uy ban Nhan dan tinh Ninh Thuan. COng ty ducec cop Giay chirng nhan clang kj, kinh doanh In dau s6 4303000001 ngay 24 thang 01 nam 2000 do Ser Kh Hopch va Dau Tu, tinh Ninh Thuan cap va cac Giay chUng nhan thay d6i sau d6 v61 Ihn thay d6i ghn day nhat la Giay chUng nhan Bang kj, thay doi Ian thin 8 s6 4500197295 vao ngay 25 thang 05 nam 2012.

Von dieu le theo Giay chUng nhan dang kj, kinh doanh IA 87.400.000.000 VND, Micro chi tiet nhu, sau:

Nha dAu tu,

Tang Cong ty Du lich

Qu6c gia Cu6i nam DAu nam Gia th

(ngan (long) Tjf le (%)

Gia tn (ngan dOng)

-1-j, le (`%)

Sai Gon TNHH M6t TV Viet Nam 45.820.600 52,43 45.820.600 52,43

COng ty TNHH XNK Lien Thai Binh Duang Viet Nam 18.400.000 21,05 18.400.000 21,05

COng TNHH TM DV Phan Thanh Viet Nam 7.500.000 8,58 7.500 000 8,58

COng ty TNHH MTV X6 s6 Kien Thiet Ninh Thuan Viet Nam 5.500.000 6,29 5.500.000 6,29

COng ty CP Luang thkrc Tht,rc pham Vinh Long Viet Nam 5.000.000 5,72 5.000.000 5,72

T6ng Cty TNHH MTV Phat trihn Nha Ben Thanh Viet Nam 3.464.800 3,96 3.464.800 3,96

T6ng Cty "SCIC,VN" Quan ljf von Nha Nudrc Viet Nam 663.000 0,76 663.000 0,76

COng ty CP MuOi Ninh Thuan Viet Nam 350.000 0,40 350.000 0,40

COng ty TNHH TM Xay Dung San Long Thuan Viet Nam 347.400 0,40 347.400 0,40

Cac co dieing khac Viet Nam 354.200 0,41 354.200 0,41

Cong 87.400.000 100,00 87.400.000 100,00

Tru sar chlnh dang kjf hoat Ong kinh doanh cua COng ty thrgc dat tai Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan.

Tang s6 nhan vien cua COng ty tai ngay 31 thang 12 nam 2015 IA 117 (31/12/2014: 128).

1.2. Linh vvc kinh doanh

Dich V1).

9

1

CONG TY CO PHAN DU LICH SAI GON NINH CHO Dia chi: Thi ten Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

1.3. Nganh ngh6 kinh doanh va hoat Ong chinh

Theo Giay chi-mg nhan Bang k9 kinh doanh, nganh nghe kinh doanh chinh cua COng ty la

• Kinh doanh khach sari nha hang.

• Kinh doanh dich vu an uong.

• Kinh doanh dich vy ID hanh nOi dia.

• Kinh doanh phong hat karaoke.

• Kinh doanh dich v4 xOng hai, xoa b6p, vat lj/ tri lieu.

1.4. Chu kjf san xuAt, kinh doanh thong thirerng

Chu kji san net kinh doanh thOng thuang cua COng ty la 12 thang.

2. NAM TAI CHINH, DON VI TIEN TE SCY DUNG TRONG KE TOAN

2.1. Nam tai chinh

Nam tai chinh cua COng ty Ur 01/01 den 31/12.

2.2. Dan vj ti6n tg sir dung trong k6 toan

Dan vi tien to sir dung trong ghi chap ke toan la DOng Viet Nam .

2.3. Ca so, lap bao cao tai chinh

Bao cao tai chfnh kern theo duvc trinh bay bang DOng Viet Nam, theo nguyen t6c gia goc va phu hap vai cac ChuAn mt,rc Ka toan Viet Nam, Che dO Ke toan Viet Nam va cac quy Crinh hien hanh khac ye Ice toan tai Viet Nam.

3. CHUAN MtfC VA CHE DO KE TOAN AP DUNG

3.1. Ch6 80 k6 toan ap dyng

COng ty ap dung Chun mix va Che dO ke toan Viet Nam.

3.2. Tuyen WS v6 vigc tuan thu Chuan mkpc k6 toan va Ch6 (10 ke toan Vi0t Nam

COI-1g ty tuan 916 Chun va Cho dO ke toan Viet Nam de sown thao va trinh bay cac bao cao tai chfnh cho num tai chinh kat thiic vao ngay 31 thang 12 num 2015. Trong num COng ty da ap dung cac chan mcrc ke toan va cac hvang dun ke toan mai cua BO Tai chfnh nht.r duvc trinh bay tai muc 4.2 duVi day.

4. CAC CHINH SACH KE TOAN CHID YEU

4.1. Cac foal t gia h6i droai ap dung trong k6 toan

• Tji gia ap dung trong ke toan la gia cua Ngan hang BIDV.

• Tjf gia ap dung khi ghi nhan va danh gia lai tai san la tji gia mua ngoai te.

4.2. Ap dyng cac ChuAn mkrc va Hu'&ng din k6 toan m&i

Nam 2015 la num deu ben COng ty ap dung Che CIO ke toan Viet Nam sira dOi theo Thong tu só 200/2014/TT-BTC ngay 22 thang 12 num 2014 cua BO Tai chfnh (17200).

TT200 you Pau trinh bay lai th6ng tin so sant' tren bao cao tai chfnh num 2015 d6i vdi cac chi tieu co st, thay 616igiDa TT200 va Che dO ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/0D-BTC ngay 20/3/2006 cua BO Tai chinh. Do d6, COng ty da tht,rc hien viec

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CONG TY CO PHAN DU LICH SAI GON NINH CHI' Dia chi: Thi trAn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

trinh bay lai mOt so thOng tin sanh Van bao cao tai chfnh nam 2015 de phO hcfp v61 viec trinh bay cac s6 lieu cua nam hien hanh nhu, da neu tai muc 4.22.

4.3. Cac wdfc tinh Ica toan

viec lap bao cao tai chfnh yOu cau Ban T6ng Gam d6c phai c6 nhCmg uttc tinh va gia dinh c6 anh hu,o'ng den cac s6 lieu ye tai san, nq phai tra va viec trinh bay cac tai san va no' tiem tang tai ngay 31 thang 12 nam 2015 cung nhu, cac khoan doanh thu, chi phi cho nam tai chfnh kat thiic vac ngay 31 thang 12 nam 2015. Mac du cac utfc tinh ke toan du,qc lap bang tat ca scr hieu biet cua Ban Tong Gam d6c, so thkrc te phat sinh c6 the khac vdri cac udfc tinh, gia dinh dat ra.

4.4. Cac giao dich bang ngoai t*0

Cac nghiep vu phat sinh bang ngoai te duvc hach toan theo ty gia hal doai giao dich thvc te vac ngay phat sinh nghiep vu. Cac khaki chOnh lech t gia phat sinh trong qua trinh thanh toan thigc ghi nhan trong bao cao kat 9u6 hot dOng kinh doanh trong ky. SO du' cac khoan muc tien, ng.phai thu, no' phai tra CO goc ngoai te, ngopi trip so du' cac khoan tra tn.rofc cho ngt.reri ban bang ngopi te, so du' chi phf tra tuft bang ngoai to va so dtr doanh thu nhan trul&c bang ngoai te, du,c,rc chuyen doi sang Clang tien hpch toan theo ty gia hoi doai giao dich thvc te vac ngay lap bang can doi ke toan. ChOnh lech ty gia h6i doai phat sinh do danh gia lai so du' ngopi to cu6i ky sau khi bu trO, tang Om duvc hach toan vao kat qua kinh doanh trong ky.

4.5. Tian va cac khoan twang &rang tien

Tien va cac khoan ttrang duvng ben bao gam tier, mot tai qu9, tien girl ngan hang, tier) Bang chuyen, tien giri tiet kiOrn, cac khoan ky cuvc, ky qu9, cac khoan dau tu' ng6n han c6 theri han thu h6i khOng qua 3 thang ke tir ngay dau tu, hoac cac khoan dhu tt, c6 tfnh thanh khoan cao. Cac khaki dhu c6 tfnh thanh khaki cao la cac khoan c6 kha nang chuyen d6i de Bang thanh cac khoan ben xac dinh va khOng c6 rui ro trong viec chuyen iff6i thanh tien tai the:6 diem bao cao.

Cac khoan twang &rang tien ducfc xac dinh phu hgp vdri Chuan mvc ke toan "Bac cao chuyen tien W.

4.6. N7 phai thu

Nguyen the ghi nhOn

Cac khoan nq phai thu duvc phan lopi la phai thu khach hang, phai thu khac theo nguyen t6c la: Phai thu khach hang la cac khoan phai thu mang tinh chat thirang mai phat sinh tir cac giao dich mua ban; Cac khoan phai thu con 1pi dtivc phan lopi la phai thu khac.

Cac khoan ng phai thu duvc theo d6i theo ky han g6c, ky hpn con lai tai thOi diem bao cao, theo nguyen to va theo tirrig d6i tu,cmg.

Cac khoan no. phai thu thoa man dinh nghia la cac khoan muc tien te c6 gen ngoai to duvc danh gia lai theo t gia h6i doai giao dich thvc te cu6i ky.

Ng ph6i thu chi duvc ghi nhan tbi mirc c6 the thu h6i.

Nguyen Mc du. phOng phai thu kh6 ef6i

Du phOng nq phai thu kh6 d6i duvc lap cho cac khoan nq phai thu qua han thanh Wan hoac cac khoan nq co bang chOng chat chan la khOng thu dirgc. Dor phong phai thu kh6 dOi du,qc trfch lap phO hop vbi hu*ng clan tai ThOng s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cua BO Tai chfnh.

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CONG TY CO PHAN DU LICH SAI GON NINH CHU' Dia chi: Thj trhn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

4.7. Hang t6n kho

Nguyen Mc danh gia hang ton kho

Hang ton kho dirpc hach town theo gia goc. Trverng hap gia trj thuan c6 the thvc hien arac thap han gia goc thi hach town theo gia trj thuan c6 the thvc hien (Iliac.

Gia g6c hang tOn kho bao Om: Chi phf mua, chi phi the bien va cac chi phi lien quan trvc tiep khac phat sinh de c6 duvc hang tOn kho a dja diem va tang thai hien tai.

Chi phi mua cua hang ton kho bao gom gia mua, cac loaf thug khOng dvac hoan lai, chi phi van chuyen, b6c xep, bao quan trong qua trinh mua hang va cac chi phi khac c6 lien quan trvc tiep den viec mua hang ton kho. Cac khoan chiet khau thvang mai va giam gia hang mua do hang mua khOng dung quy cach, ph6rn chat duvc trir (-) khoi chi phi mua. Khi mua hang tOn kho neu dvqc nhan kern them san ph5m, hang h6a, thiet bi, phy tong thay the (phOng ngira tnrorng hap tic:mg h6c) thl xac dinh va ghi nhan rieng san pharn, phy tong thiet bi thay the theo gia trj hap ly va ducfc trip (-) khoi chi phi mua cua hang tan kho.

Phvang phdp xac dinh gia trj hang ton kho

Gia trj hang ton kho dvpc xac dinh theo phuang phap binh quan gia quyen.

Phvong phdp hach todn hang ton kho

Hang tOn kho dircfc hpch town theo pturang phap ke khai thirtmg xuyen.

Phtrang phap lOp dv phong giam gia hang tem kho

CuOi nam tai chInh, khi gia trj thuan c6 the thvc hien duvc cua hang tan kho nh6 han gia gOc thi phai lap dv phong giam gia hang tOn kho.

SO dy, phOng giam gia hang ton kho ducrc lap la so chenh lech giCra gia gOc cua hang ton kho 16n han gia tri thuan c6 the thvc hien duvc cua hang ton kho.

S6 tang hoacgiarn dy phong gia hang ton kho duac hach town vac) gia von hang ban ten bao cao ket qua hoat Ong kinh doanh.

Di,r phOng giam gia hang tan kho ettlqc thvc hien tren ca ser tirng mat hang ton kho. D6i veri dich vy cung cap da dang, viec lap dv phOng giam gia hang tan kho &Yin tinh theo tirng loci dich vy c6 min gib hang biet.

Nguyen lieu, vat lieu va cOng cu dung cu dt,r tiff de sir dyng Cho myc dfch san xuht ra san phhrn khOng ("vac lap dkr ph6ng neu san pharn do chUng g6p phhn chu wo nen se dvac ban bang hoac cao han gia thanh san xuht cua san ph6m.

4.8. Chi phi tra trunSm

Chi phi tra truac ducrc phan loci la chi phi tra ft-Lift nghn han va chi phi tra trudfc dal han theo ky han g6c va Chu yeu la chi phi lien quan cOng cu dyng cu xuht dOng va cac khoan chi phi khac. Cac khoan nay duvc phan b6 trong thi gian tra tn.rerc cua chi phi hoac trong khoan theri gian ma lai fch kinh to duvc dcr kik tao ra.

4.9. TM san c6 dinh hCru hinh

Nguyen Mc ghi nhOn va xac djnh grid trj ban clhu

Tai san co dinh hCru hinh dt.rac xac djnh gia trj ban Ciau theo nguyen gia. Nguyen gia tai san c6 dinh hCru hinh bao gom gia mua va toan tx) cac chi phi lien quan trvc tier) den viec dira tai san vac) tang thai sin sang sir dung. Tn.r6ng hap mua tai san co dinh duyc kern them thiet bi, phy tong thay the thl xac dinh va ghi nhan rieng thiet bi, phy tong thay the theo gia tri hap ly va dircrc tit (-) khai nguyen gia tai san co dinh hCru hlnh.

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CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi ten Khanh Hai, Huyan Ninh Hai, Tinh Ninh Thuan

Phurrng phdp kha`u hao

Nguyen gia tai san ca dinh hiru hinh duvc khhu hao theo phiyang phap du,orng thong trong suat thbi gian hiru dyng du, tinh cua tai san.

Thbi gian khhu hao irdfc Ur-1h cho mOt so nhOm thi san nhu say

• Nhh cira, vat kien triic 06 — 50 nam

• May mOc thiet bi 03 — 15 nam

■ Phvang hen van tai truyen d6n 08 — 10 nam

• TSCD hiru hlnh khac 08 — 25 nam

4.10. TM san c6 dinh v6 hinh

Ghi nhan va xac dinh gia tri ban dau

Tai san co dinh v6 hlnh duvc xac dinh gia tri ban dhu theo nguyen gia. Nguyen gia 16 town bO cac chi phl ma doanh nghiap bó ra (54 c6 duvc tai san co dinh v6 hlnh tinh den thbi diem dita tai san vho tang thai sir dyng theo du' tinh.

Nguyen tac ke todn cac tai san c6 dinh vO hinh

Phan mem may vi tinh

Phhn mem may vi tInh khOng phai 16 chu phhn khOng the thieu cila phhn arng thl (lyric ghi nhhn nht..r tai san co dinh v6 hlnh Nth duqc khhu hao theo thbi gian sir dung hru (ch.

4.11. Thue tai sari

Phan loai thus tai san

Thue tai chinh 16 thug thi san ma ben cho thug co sv chuyen giao phhn Ibn nil ro va Igi ich gen lien vbi quyen s& hiru cua tai san cho ben (hue. Tht ca cac khoan thug khac duvc phan loci la thug hoot Ong.

Thud hopt Ong 4,4

COng ty thue Ofht tai Thi ten Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan. Tien (hue dht duvc tra hang nam.

4.12. Dhu tai chinh

Da u nam gill. den ngay dao flan

Dhu kr nem giCr den ngay ddo han gam cac khoan nhiy cac khoan tier) girl co kS, han.

Khi c6 bang chiing chac chan cho thhy mOt phhn hay town b6 khoan dau tu, c6 the khOng thu hai (Jinx thi so tan that CIO du,qc ghi nhan vao chi phi tai chinh trong nam.

Cac khoan cho vay duvc ghi nhan theo gia goo.

4.13. No, phai tra

Nq phai tra duvc phan loci 16 phai tra ngirbi ban, phai tra khac theo nguyen tec: Phai tra ngubi ban 16 khoan phai tra c6 tinh chat thirang mai phat sinh lir giao dich mua ban hang hOa, dich vu, tai san va ngu,6i ban 16 clan vi dOc lap vai ngutei mua; Cac khoan phai tra cOn lai dtypc phan loci 16 phai tra khac

13

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thj tran Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

Cac khoan nq phai tra dirac theo doi theo k9 han g6c, k9 han can lai tai thai diem bao cao, theo nguyen to va theo tting doi tuyng.

Cac khoan na phai tra th6a man dinh nghia 16 cac khoan muc tin to CO g6c ngoai to difac danh gia lai theo ty gia h6i doai cuoi k9.

Nq phai tra dt.rpc ghi nhan khOng thap han nghTa vu phai thanh town.

4.14. Chi phi phai tra

Chi phi phai tra la cac khoan phai tra cho hang hOa, dich vu da nhan tir ngirai ban hoac da cung cap cho ngutri mua nhung thi,rc to chira chi tra diryc ghi nhan can cir vac cac thOng tin c6 dime vac) thai diem cu6i nam va cac Litre tinh d‘ra vac thong ke kinh nghiem.

4.15. Dip phong try cap thoi vi0c

Theo Luat Bao hiem xa hai, Ice tir ngay 01 thang 01 nam 2009, COng ty va cac nhan vien phai dOng vac) qu9 bao hiem that nghiep do Bao hiem xa hai Viet Nam quan 19. Min dOng bai moi ben duyc tinh bang 1% cua min thap han giCra Itrang ca ban cua nhan vien hoac 20 Ian min Itrang toi thieu chung duvc Chinh phu quy dinh trong tirng thai ky. Val viec ap dung the da bao hiem that nghiep, Gang ty khOng phai lap dt,r phang try cap thOi viec cho th&i gian lam viec cua nhan vien sau ngay 01 thang 01 nam 2009. Ngoai ra, theo quy dinn tai ThOng to 180/2012/TT-BTC ngay 24 thang 10 nam 2012 cua BO Tai chinh, ke tir nam tai chinh 2012, COng ty era khOng trich dor phang try cap mat viec theo quy dinh tai Thong tit 82/2003/1T-BTC ngay 14 thang 08 nam 2003 cua BO Tai chlnh va so du, cua khoan dt,r phong nay (neu c6) da di.rac tat town trong nam 2012.

4.16. Von chi, ser him

Vein cial u tu, cda chi) ser hCru

Von dau tu, cua chu ser hCru duvc ghi nhan theo s6 von tht,rc g6p cua chi ser hCru.

CO t(rc

CO tirc dlPQ'C ghi nhan la mat khoan phai tra vao ngay cOng P6 co tirc.

Quj", dir trir

Cac qu9 dkr try t r Iyi nhuan sau thug dvac trich lap quy dinh trong Dieu le COng ty.

Phan phiii Icri nhuan

Lai nhuan thuan sau thue thu nhap doanh nghiep c6 the clinic phan ph6i cho cac co dOng sau khi duvc Dai hai co clang thOng qua va sau khi era trich lap cac qu9 du, phOng theo Dieu le COng ty va cac quy dinh cua phap luat Viet Nam.

4.17. Doanh thu, thu ra4p khac

Doanh thu ban hang

Doanh thu ban hang dtrac xac dinh theo gia M hap 19 cCia cac khoan aa thu hoac se thu ducrc. Trong heu het cac trverng hap doanh thu Quvc ghi nhan khi chuyen giao cho ncir6i mua phen I6n rui ro va lai Ich kinh to gen lien v6i quyen ser hCru hang hOa.

Doanh thu cung carp djch vu

Doanh thu ye cung cap dich vu duvc ghi nhan khi ket qua cua giao dich do Chive xac dinh mat cach Clang tin cay. TruYng hap giao dich ye cung cap dich vu lien quan den nhieu ky thl doanh thu dirpc ghi nhan trong k9 theo kat qua ph an cong viec hoar) thanh vao ngay lap bang can d6i ke toan cua ky do.

14

CONG TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

Lai tien gtri

Lai ben girl dkrac ghi nhan tren ca ser dOn tich, dkrac xac dinh ten so dkr cac tai khoan tien girl va la' suet ap dung.

4.18. Gia von hang ban

Gia von hang ban duvc ghi nhan theo nguyen tac phO hap vai doanh thu. Cac khoan chi phi vIrcit ten min blnh thkrang cua hang ton kho dkrac ghi nhan ngay vac gia von hang ban

4.19. Chi phi ban hang va chi phi quan 19 doanh nghiap

Chi phf ban hang va chi phf quan I9 doanh nghiep ghi nhan day (16 cac chi phf phat sinh trong nam.

4.20. Lai co, ban va suy giam trail c6 phiau

Lai ca ban va suy giam ten c6 phieu duvc tinh bAng cach chia lqi nhuan sau thud cua COng ty sau khi trinh qu9 khen tht.r&ng, phiic Iqi cho tong s6 binh quan so co phieu ph6 thong fkru hAnh trong k9, khOng bao g6m s6 co phieu ("Vac Cling ty mua lei va gia lam c6 phieu ngan qu9.

4.21. Thue

Thue thu nhap doanh nghiep

Chi phi thug thu nhap doanh nghiOp (TNDN) hien hanh

Chi phf thug TNDN hien hanh dirac xac dThh ten ca s& thu nhap tfnh thug va thud suet tale TNDN trong nam hien hanh IA 22%.

Chi phl thug TNDN hoan /pi

Chi phf thug TNDN hoan lei dkrac xac dinh ten ca s& s6 chenh lech tam thai dirdc khau s6 chenh lech tam thai chiu thud va thue suat thud TNDN dir tinh se ap dung cho nam tai sari dl.PQ'C thu h6i hay Kr phai tra drat thanh town, dkra ten cac mirc thud suet (va cac luat thue) CO hieu Ikrc tai ngay kat thOc nam tai chinh.

Thud gia to gia tang

Thue gia tri gia tang cua cac hang hOa va dich vu do COng ty cung cap dirac Ur-1h theo mtrc thud suet 10%

Chc thud khhc

Ap dung theo cac luat thud hien hAnh tai Viet Nam.

Cac bac cao thud cua COng ty se chiu scr kiem tra cua co quan thud. Do viec ap dung luat va cac qui dinh ye thud d6i vai nhieu loci giao dich khac nhau CO the duvc giai thfch theo nhieu cAch khac nhau, clan den s6 thud dkrac trinh bay ten bac cao tai chinh c6 the bi thay d61 theo quyet dinh cu6i cung cua ca quan thud.

4.22. SO lieu so sanh

Cac so lieu so sanh dual day era dkrac bac cao lei theo quy dinh tai ThOng ttr 200/2014TTT-BTC (TT200) ngay 22 thang 12 nam 2014 cua BO Tai chinh twang (Jan Cho dO k6 town doanh nghiep:

15

CONG TY CO PHAN DU LICH SAI GON NINH CHO Dia chi: Thi trk Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

I 4

Bang can doi ke toan (-filch)

Phai thu ngen han khac

Tai san ngk han khac

Ket qua hoat Ong kinh doanh (Trichl

Doanh thu ban hang va cung cep djch V1,1

Cac khoan giam trir doanh thu

1

VND

D6u nam Dau nam

(Duvc bao cao (Da duvc bao

Ipi) cao truo.c day)

285.099.968 108.569.068

176.530.900

VND

Nam tru,dec Nam trutec

(fluvc bao cao (ea duvc bac

lai) cao truttc day)

26.559.071.668 26.644.653.526

85.581.858

5. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TREN BANG CAN DOI KE TOAN

5.1. Ti6n va cac khoan twang dtperng tien

1 VND

Cu6i nam

Diu nam

Tien rOt

10.881.425

748.414.947

Tien gill ngan hang khOng IcSt han

488.149.953

632.231.269

Tien Clang chuyen

12.955.216

Ccjng 499.031.378 1.393.601.432

5.2. Cac khoan au tu, tai chinh

Diu to tai chinh ng6n han 16 cac khoan tien girl quyen chon veri ky han quyen chon 12 thang va kj/ han g6c 03 thang, Iai suet tien han tir 6 - 6,5%/nam. COng ty dirgc quyen nit tarac han mOt phan hoac toan b6 von g6c.

5.3. Phai thu ngin h?ri cua khach hang

VND

Cuoi nam Diu nam

C6ng ty Du lich Anh Sao Xanh 79.700.335

Cac khach hang khac 582.724.464 502.597.474

COng 662.424.799 502.597.474

Trong do, phai thu cua khach hang IA cac ben lien quan — Xem them myc 7.

COng ty Du lich LCr Hanh Sal On 9.320.379 87.139.980

16

Cu6i nam DAu nam -J 218.869.901

.,.

Nguyen lieu, vet lieu I Gia g6c Dv phong Gia g6c Dkr phOng

167.918.631

C6ng cu, dung cu 131.244.067 85.668.943

591.260.275 - 665.023.700 -.Q.-

969.562.544

CQng 890.422.973

1 1

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1

TY CO PHAN DU LICH SAI GON NINH CHIP Dia chi: Thi tr-Sn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuen

I 5.4. Hang tOn kho ....1 AI

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CONG TY CO PHAN DU LICH SAI GON NINH CHU' Dia chi: Thj trAn Khanh Hai, Huyen Ninh Hai, Tinh Ninh ThuAn

5.6. Tang, giam tai san c6 dinh v6 hinh

Khoan muc

Nguyen gia:

SO du eihu nam

S6 du' cu6i nam

VND

PhAn mem may tinh

127.952 000

127.952.000

Gia tri hao mon luy ke:

SO du, dtAu nam

SO du' cu6i nam

127.952 000

127.952.000

Gia tri con lai:

Tai ngay deu nam

T?i ngay cu6i nam

15.993.700

Nguyen gia TSCD v6 hinh dfi kh6u hao het nhung An On sir dung 16 127.952.000 VND

5.7. Chi phi tra trtpdec

Ngan han:

Cu6i nam

VND

Diu nam

COng cu dung cu xu6t dOng 1.712.300.550 1.753.828.144

Cac khoan khac 88.303.291 250.650.086

C6ng 1.800.603.841 2.004.478.230

Dai han:

Chi phi tra tniac ve cOng cu dung cu 693.726.377 905.830.713

Cac khoan khac 247.841.957 205.134.452

COng 941.568.334 1.110.965.165

5.8. Phai tra ngtpoi ban ngin h?n

BA NO Thj Huang

Ba Cao Thj Hiru Hanh

Phai tra cho cac 86i twang khac

C6ng

Cu6i nam

VND

Diu nam

Gia tri

101.119.200

108.073.300

475.533.218

SO co kha nang tra ng

101.119.200

108.073.300

475.533.218

Gia tri

209.254.850

132.611.200

698.680.195

S6 co kha nang tra ng

209.254.850

132.611.200

698.680.195

684.725.718 684.725.718 1.040.546.245 1.040.546.245

19

GONG TY CO PHAN DU LICH SAI GON NINH CHU' Dia chi: Thi tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

5.9. Phai tra ng&n h4n khac

VND

Cuoi nam Diu nam

Kinh phi cOng (loan 16.732.545

CO ttirc, 101 nhuan phai tra 19.805.465 19.805.465

Bac hiern khach ngt1 tai khach san 159.476.500 159.476.500

Phi Ur thien — Xem them MIX 7 66.014.000 59.924.000

Phi phyc V1,1 312.460.280 451.922.630

Cac khoan phai tra, phai nOp khac 271.414.522 262.895.882

Ci;ing 829.170.767 970.757.022

(Xem fief) trang sau)

2C

137.6

10.7

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137.6

10.

700

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CONG TY CO PHAN DU LICH SAI GON NINH CHO' Dia chi: Thj tan Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

5.10.3. C6 phi6u

Cu6i nam

VND

DAu nam SO luvng co phieu ph6 thOng Bang ky chat hanh 874.000 874.000

SO luvng co phi6u ph6 thOng da ban ra cOng chOng: 874.000 874.000

SO luvng CO phiau ph6 thOng Bang hanh: 874.000 874.000

Menh gia co phan Clang hanh: 10.000 VND/ CO phan.

5.10.4. Lai ccr ban va suy giam tren c6 phAn

VND

Nam nay Nam troac

Lai sau thue cua co dOng cua COng ty 405.518.681 1.102.239.145

SO co phan hanh binh quan trong nam 874.000 874.000

Lai co ban va suy giam tren co phAn 464 1.261

6. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TREN BAO CAO KET QUA KINH DOANH

6.1. Doanh thu ban hang va cung c6p djch vu

Nam nay

VND

Nam trutrc

Doanh thu khach san 9.753.970.428 11.142.469.863

Doanh thu nha hang 15.244.285.732 12.607.233.579

Djch vy ICr hanh 936.921.386 161.621.213

Doanh thu khac 2.651.828.566 2.647.747.013

C6ng 28.587.006.112 26.559.071.668

Trong d6, doanh thu dOi vdti cac ben lien quan — Xem them MIX 7.

COng ty Dich V1 ICr hanh Du lich Sai Gon 1.102.436.351 768.379.356

TOng Cong ty Du lich Sai GOn 308.733.033 59.022.701

COng 1.411.169.384 827.402.057

6.2. Gia von hang ban

VND

Nam nay Nam trtrerc

Gia von djch V1,1 khach spn 6.532.127.450 6.395.092.648

Gia von djch vu nha hang 14.798.388.087 12.602.755.243

Gia von djch vyla hanh 801.031.275 178.346.552

Gia von khac 3.246.546.842 3.539.308.714

C6ng 25.378.093.654 22.715.503.157

22

1

CONG TY CO PHAN DU LICH SAI GON NINH CHU' Dia chi: Thi tthn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

6.3. Doanh thu hog dt)ng tai chinh

Nam nay

VND

Nam tripdec Lai tien girl 770.137.232 882.749.879

Lai chenh lech ty gia dfi tht,rc hien 4.233.095 2.421.301

Lai chenh Itch tjr gia chu'a thvc hien 9.734.512 3.262.754

Cijng 784.104.839 888.433.934

6.4. Chi phi quail ly doanh nghiep

VND

Nam nay Nam tru'&c

Chi phi nguyen vat lieu, kheu hao tai san c6 dinh 136.666.039 177.865.192

Chi phi nhan cOng 1.567.033 296 1.696.860.253

Thue, phi, le phi 343.417.200 255.102.062

Chi phf dich vu mua ngoai 324.088.920 271.230.369

Chi phi khac bang tien 1.225.444.662 1.258.380.298

COng 3.596.650.117 3.659.438.174

6.5. Chi phi san xuit kinh doanh theo y6u t6

VND

Nam nay Nam tru'&c

Chi phi nguyen lieu, vat lieu 7.512.987.318 7.762 309 313

Chi phi nhan cOng 10.802.832.260 10.410.125.769

Chi phf khau hao tai san c6 dinh 2.515.455.617 2.764.901.240

Chi phf dich vu mua ngoai 3.406.818.854 3.041.609.177

Chi phf khac bang tien 2.881.942.497 2.395.054.462

COng 27.120.036.546 26.373.999.961

6.6. Chi phi thug thu nh4p doanh nghiep hien hanh

Chi phf thug TNDN tfnh tren thu nhap chiu thug nam hien hanh duvc xac dinh nhtr sau:

Nam nay

VND

Nam trudec

Lcri nhuan ke toan tru&c thug trong nam 405.518.681 1.102.239 145

COng: Cac khoan dieu chinh tang 186.522.754 232.708.000

Trir: Cac khoan efieu chinh giarn (9.734.512) (3.262.754)

Thu nhap tfnh thug tir hoat Ong kinh doanh chinh (china tn:r chuyen 16)

582.306.923 1.331.684.391

L6 tir cac nam trutrc chuyen sang (582.306.923) (1.331.684.391)

Thu nhap chiu thug thu nhap doanh nghiep

(cla trir chuyen 16)

Thu6 su6t thug TNDN hien hanh 22% 22%

Chi phi thug TNDN tinh tren thu nti'ap chiu thue nam hien hanh

23

1

CONG TY CO PHAN DU LICH SAI GON NINH CHI' Dia chi: Thj trAn Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

Cac khoan dieu chinh tang, giam thu nhap chju thue chi] you la cac khoan muc theo qui djnh cua Luat thug TNDN khOng cluvc xem la chi phi/thu nhap khi tInh thug nhu,: chi phf khOng hap ly, hap le, lai chenh lech ty gia chua tht,rc hien.

7. THONG TIN VI' CAC BEN CO LIEN QUAN

Trong nam, COng ty era c6 giao djch trpng you vai cac dan vi va ca nhen dudi day &Jac xac dinh la cac ben lien quan theo dinh nghia cua Chan mirc Ke toan Viet Nam so 26:

Danh sach cac ben lien quan M6i quan he

1. Tong COng ty Du lich Sai GOn COng ty me

2. COng ty Dich vt,, ICr hanh Du lich Sai Gem COng ty CO cung COng ty me

3. COng ty Co phan van chuyen Sai G6n Tourist COng ty CO cung COng ty me

Tai ngay lap bang can d6i k4 toan, so du phai thu (phai tra) yeti cac ben lien quan nhu, sau

VND

Cu6i nam

Diu nam

Phai thu

COng ty Dich VI) IC/ hanh Du lich Sai Gem — Xem

9.320 379 87 139.980 them mix 5.3

VND

Cu6i nam

Diu nam

Phai tra khac

Tong COng ty Du lich Sai GOn — Xem them muc 5.9

(66.014.000) (59.924 000)

Ban ch6t cac giao dich quan trong va gia trj giao dich vii cac ben CO lien quan trong nam nhu• sau:

VND

Nam nay

Nam truo,c

Cung cop dich VI) - Xem them myc 6.1

COng ty Dich VI) lir hanh Du lich Sai GOn 1.102.436.351 768.379 356

T6ng COng ty Du lich Sai GOn 308.733.033 59.022.701

COng 1.411.169.384 827.402.057

Cac khoan cOng na phai thu cac ben lien quan khac khOng CO bao dam va se duvc thanh toan bkg ben. KhOng c6 khoan du phong phai thu khO dOi nao duvc lap cho cac khoan na phai thu cac ben lien quan khac.

Thu lao H6i &mg quan trj va thu nhap ciJa Ban Tong Gam d6c duvc chi tiet nhu, sau:

Nam nay

VND

Nam trtr6T

TtIO lao HOi clang quan trj 148.000.000 144.000.000

Luang Tong Giarn d6c 208.140.000 150.696.000

Luang cac nhan vien quan ly chu ch6t khac 142.380.000 276.444.000

C6ng 498.520.000 571.140.000

24

CONG TY CO PHAN DU LICH SAI Gem NINH CHU' Dia chi: Thi tr-6n Khanh Hai, Huyen Ninh Hai, Tinh Ninh Thuan

8. CAM KET THEO CAC HQ'P DONG THUE HOAT DOG

COng ty thus diet theo hcfp clang thug Float Ong. COc hcfp d8ng thus co ky han trung binh la 5 nam, va QU'Q'C gia han 5 nam 1 IAn

Chi phi thug hoat Ong ghi nhan trong nam

Nam nay

339.201.200

VND

Nam trwom

244.689.880

Tai ngay 31 thang 12 nam 2015, COng ty CO cac khoan cam ket phai tra den han theo cac hoer) (long thug float deng khOng huy ngang nhi.r sau:

lir 1 nam ter xuong

Tren 1 nam den 5 nam

Ct;ing

Cue,' nam

339.201.200

678.402.400

1.017.603.600

VND

flu nam

339.201.200

1.017.603.600

1.356.804.800

9. CAC SI/ KILN SAU NGAY KET THUG NAM TAI CHINH

KhOng c6 cac kien quan tong xay (-a sau ngay ket thOc nam tai chfnh den ngay phat hanh bao cao tai chinh.

10. PHE DUYET PHAT HANH BAO CAO TAI CHINH

Bac cao tai chfnh cho nOm tai chinh ket thOc vac ngay 31 thang 12 nam 2015 duvc Tong Gam Cr& COng ty phe duyet va phOt hanh vac ngay 26 thang 01 nOm 2016.

NGU'OPI LAP BIEU

Ninh Thuan, ngay 26. tilting 01 nam 2016

KE TOAN T U'O'NG 614G, 61Am Dec

T

PHAN THANH CUtYNG TRAN THI NGQC THOY NGUYEN THANH VAN

Chang thuc bin sao dung vói bin chfnh So'cling thtp.41te ...... (Lye'n sif.)....-

...........

NJ PHt13■16 TM TAI

Nguyin Thi Eng Thank